Title 6, TAXATION

Sec. 19. The department may not commence collection proceedings under this chapter unless the department: (1) is ordered to do so by a court in the court's sentencing order under section 18 of this chapter; or (2) is notified in writing by the prosecuting attorney of the jurisdic…

Sec. 2. As used in this chapter, "delivery" has the meaning set forth in IC 35-48-1.1-10. As added by P.L.50-1992, SEC.1. Amended by P.L.186-2025, SEC.71.

Sec. 20. The excise taxes required by this chapter are intended to be in addition to any criminal penalties under IC 35-48-4 and forfeitures under IC 16-42-20, IC 34-24-1, or IC 34-24-2 (or IC 34-4-30.1 or IC 34-4-30.5 before their repeal). As added by P.L.65-1996, SEC.7. Amended…

Sec. 3. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.50-1992, SEC.1.

Sec. 4. As used in this chapter, "manufacture" has the meaning set forth in IC 35-48-1.1-28. As added by P.L.50-1992, SEC.1. Amended by P.L.186-2025, SEC.72.

Sec. 4.1. As used in this chapter, "marijuana" has the meaning set forth in IC 35-48-1.1-29. As added by P.L.65-1996, SEC.1. Amended by P.L.186-2025, SEC.73.

Sec. 5. The controlled substance excise tax is imposed on controlled substances that are: (1) delivered; (2) possessed; or (3) manufactured; in Indiana in violation of IC 35-48-4 or 21 U.S.C. 841 through 21 U.S.C. 852. The tax does not apply to a controlled substance that is dist…

Sec. 6. (a) The amount of the controlled substance excise tax is determined by: (1) the weight of the controlled substance; or (2) the pill, capsule, hit, rock, or dosage when a controlled substance is delivered, possessed, or manufactured in that form. (b) The amount of controll…

Sec. 7. A person who delivers a controlled substance to a law enforcement officer is not relieved of the duty to pay taxes under this chapter. As added by P.L.50-1992, SEC.1.

Sec. 8. The tax imposed under this chapter is due when the person receives delivery of, takes possession of, or manufactures a controlled substance in violation of IC 35-48-4 or 21 U.S.C. 841 through 21 U.S.C. 852. A person may not be required to reveal the person's identity at t…

Sec. 9. The payment of the tax under this chapter does not make the buyer immune from criminal prosecution. However, confidential information acquired by the department may not be used to initiate or facilitate prosecution for an offense other than an offense based on a violation…

Sec. 1. (a) This chapter applies to the following counties: (1) Clark County. (2) Floyd County. (b) In these counties, there is created a special funds board of managers. As used in this chapter, the term "board of managers" means a special funds board of managers. (c) Beginning …

Sec. 2. Promptly after the fifteenth day of January of each year, the board of managers shall hold a meeting for the purpose of organization. They shall choose one (1) of their members president, another vice-president, another secretary and another treasurer, who shall perform t…

Sec. 2.5. Except as otherwise specifically provided by law, the board of managers is subject to IC 5-14-1.5 and IC 5-14-3. As added by P.L.172-2011, SEC.97.

Sec. 3. All funds coming into possession of the board of managers shall be deposited, held, secured or invested and paid in accordance with the general laws of the state relating to the handling of public funds. The handling and expenditure of funds coming into possession of the …

Sec. 3.5. (a) Before January 1 of each year, the board of managers shall annually publish a financial report summarizing the income and expenses of the board of managers for the previous twelve (12) months. (b) The report required by subsection (a) must be published two (2) times…

Sec. 4. (a) In counties to which this chapter applies, there shall be levied each year a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms or lodgings or accommodations in any commercial hotel, motel…

Sec. 5. (a) Seventy-five percent (75%) of the tax revenues received by the county treasurer as provided in section 4 of this chapter shall be deposited in the convention and exhibition center fund, which fund shall be expended by the board of managers to develop and promote a pro…

Sec. 6. (a) The board of managers may enter into an agreement under which any amounts previously deposited in, or to be deposited in, the capital development tourism fund are pledged to payment of bonds described in section 5(b) of this chapter. (b) With respect to bonds describe…

Sec. 7. If a person fails to pay any tax imposed by section 4 of this chapter within thirty (30) days after the date payment of the tax is due, the department of state revenue shall, under IC 6-8.1-8-2: (1) issue a demand notice to the person; and (2) issue a tax warrant to the a…

Sec. 8. Any entity that receives funds under this chapter shall make a financial or other report upon request of the board of managers. As added by P.L.172-2011, SEC.99.

Sec. 1. (a) Except as provided in subsection (c), personal property which is owned by a person who is a resident of this state shall be assessed at the place where the owner resides on the assessment date of the year for which the assessment is made. (b) Except as provided in sub…

Sec. 1.5. As used in this chapter, "filing date" refers to the day in a year on which a personal property tax return is due for a particular assessment date in that year (disregarding any extension period that may be granted for the filing of the return and any period in which an…

Sec. 10. If a taxpayer owns, holds, possesses, or controls personal property which is located in two (2) or more townships, the taxpayer shall file any additional returns with the county assessor which the department of local government finance may require by regulation. [Pre-197…

Sec. 14. The township assessor, or the county assessor if there is no township assessor for the township, may: (1) examine and verify; or (2) allow a contractor under IC 6-1.1-36-12 to examine and verify; the accuracy of a personal property return filed with the township or count…

Sec. 15. (a) In connection with the activities required by section 14 of this chapter, or if a person owning, holding, possessing, or controlling any personal property fails to file a personal property return with the township or county assessor as required by this chapter, the t…

Sec. 16. If, from the evidence before a township or county assessor, the assessor determines that a person has temporarily converted any part of the person's personal property into property which is not taxable under this article to avoid the payment of taxes on the converted pro…

Sec. 17. (a) On or before June 1 of each year, each township assessor (if any) of a county shall deliver to the county assessor a list which states by taxing district the total of the personal property assessments as shown on the personal property returns filed with the township …

Sec. 18. (a) Each township assessor of a county (if any) shall periodically report to the county assessor and the county auditor with respect to the returns and properties of taxpayers which the township assessor has examined. The township assessor shall submit these reports in t…

Sec. 19. (a) While a county property tax assessment board of appeals is in session, each township assessor of the county (if any) shall make the following information available to the county assessor and the board: (1) Personal property returns. (2) Documents related to the retur…

Sec. 2. If residence determines the place of assessment of personal property and the property is held by a trustee, guardian, or receiver, the residence of the trustee, guardian, or receiver is the place of assessment. [Pre-1975 Property Tax Recodification Citation: 6-1-24-6.] Fo…

Sec. 2.5. (a) This section applies to a like kind exchange of depreciable personal property for which: (1) the exchange would have been eligible for nonrecognition of gain or loss under Section 1031 of the Internal Revenue Code in effect on January 1, 2017; (2) the exchange is no…

Sec. 20. If an assessing official changes a valuation made by a person on the person's personal property return or adds personal property and its value to a return, the assessing official shall, by mail, immediately give the person notice of the action taken. However, if a taxpay…

Sec. 21. Subject to the limitations in IC 6-1.1-35-9, assessment returns, lists, and any other documents and information related to the determination of personal property assessments shall be preserved as public records and open to public inspection. The township assessor, or the…

Sec. 22. (a) Except to the extent that it conflicts with a statute and subject to subsection (f), 50 IAC 4.2 (as in effect January 1, 2001), which was formerly incorporated by reference into this section, is reinstated as a rule. (b) Tangible personal property within the scope of…

Sec. 22.5. (a) Except as provided in subsection (b), when a taxpayer acquires depreciable tangible personal property, the year of acquisition for the depreciable tangible personal property is the fiscal year determined as follows: (1) The applicable fiscal year beginning January …

Sec. 23. (a) In enacting this section, the general assembly finds the following: (1) The economy of northern Indiana has historically been heavily dependent upon: (A) the domestic steel industry, particularly the integrated steel mill business, which produces steel from basic raw…

Sec. 23.5. (a) For purposes of this section: (1) "adjusted cost" has the meaning set forth in section 23(b)(1) of this chapter; (2) "depreciable personal property" has the meaning set forth in section 23(b)(2) of this chapter; (3) "mini-mill" means a person, including a subsidiar…

Sec. 24. (a) Except as provided in subsection (b), in determining the assessed value of various sizes of outdoor advertising signs, a taxpayer and assessing official shall use the following table without any adjustments: Single Pole Structure Type of Sign Valu e Per Structure At …

Sec. 25. (a) As used in this section, "district" refers to an entrepreneur and enterprise district designated under IC 5-28-15.5. (b) Notwithstanding section 22(b) of this chapter and IC 6-1.1-8-44(b), assessable depreciable personal property that: (1) is located in a district; (…

Sec. 28. (a) The personal property online submission portal fund is established for the purpose of receiving fees deposited under section 27 of this chapter (before its repeal). The fund shall be administered by the department of local government finance. (b) Money in the fund ma…

Sec. 29. (a) This subsection applies only to a taxpayer's assessable depreciable personal property that is placed in service on or before January 1, 2025. Except as provided in subsections (b) and (c), for each assessment date, the total valuation of a taxpayer's assessable depre…

Sec. 3. If residence determines the place of assessment of personal property which is part of the estate of a deceased individual, the residence of the decedent immediately before his death is the place of assessment until the property is distributed to the heirs or other persons…

Sec. 4. (a) If a question arises as to the proper place to assess personal property, the county assessor shall determine the place if: (1) two (2) or more townships in the county are served by township assessors and the conflict involves two (2) or more of those townships; or (2)…

Sec. 5. Before the assessment date of each year, the county auditor shall deliver to each township assessor (if any) and the county assessor the proper assessment books and necessary blanks for the listing and assessment of personal property. [Pre-1975 Property Tax Recodification…

Sec. 6. Not later than thirty (30) days before the filing date of each year, the appropriate township assessor, or the county assessor if there is no township assessor for the township, shall provide notification to each person whose personal property is subject to assessment for…