Title 6, TITLE 6. TAXATION

informational return; online tax filing; notice to employers Sec. 8.1. (a) Any entity that is required to file a monthly return and make a monthly remittance of taxes under sections 8, 12, 13, and 15 of this chapter shall file those returns and make those remittances twenty (20) …

Sec. 8.2. (a) Each person in Indiana who is required under the Internal Revenue Code to withhold federal tax from winnings shall deduct and retain adjusted gross income tax at the time and in the amount described in withholding instructions issued by the department. (b) In additi…

Sec. 8.5. In the case of a transferee of the property of a transferor, liability for any accrued tax liability of the transferor is transferred to the transferee as provided in section 6901 of the Internal Revenue Code. As added by Acts 1977(ss), P.L.4, SEC.12.

Sec. 9. All individuals, corporations, limited liability companies, partnerships, fiduciaries, or associations, in whatever capacity acting, including but without being limited to, lessees or mortgagors of real or personal property, fiduciaries, and employers making payment to ot…

Sec. 1. As used in this chapter, "closed system cartridge" has the meaning set forth in IC 6-7-2-0.5. As added by P.L.165-2021, SEC.119.

process; bond requirement Sec. 10. (a) It is unlawful for any retail dealer to sell consumable material or vapor products in Indiana unless the retail dealer has a valid open system electronic cigarette retail dealer's certificate issued by the department. (b) The department shal…

Sec. 11. A retail dealer that sells consumable material or vapor products in Indiana without having obtained an electronic cigarette retail dealer's certificate, or after the retail dealer's certificate has been revoked or suspended by the department, commits a Class A misdemeano…

Sec. 12. An individual who: (1) is an individual retail dealer or an employee, an officer, or a member of a corporate or partnership retail dealer; and (2) has a duty to remit electronic cigarette taxes to the department; holds those taxes in trust for the state and is personally…

Sec. 13. All revenue from the tax imposed by this chapter must be deposited in the state general fund. As added by P.L.165-2021, SEC.119.

Sec. 14. The department may adopt rules under IC 4-22-2 necessary to enforce this chapter, including emergency rules under IC 4-22-2-37.1. As added by P.L.165-2021, SEC.119.

Sec. 2. As used in this chapter, "consumable material" means any liquid solution or other material used in an open system container that is depleted as the vapor product is used. The term does not include closed system cartridges (as defined in IC 6-7-2-0.5). As added by P.L.165-…

Sec. 3. As used in this chapter, "department" means the department of state revenue and includes its employees and agents. As added by P.L.165-2021, SEC.119.

Sec. 4. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5. As added by P.L.165-2021, SEC.119.

Sec. 5. As used in this chapter, "open system container" means all containers of consumable material for intended use in a vapor product and for which the container is intended to be refillable. The term does not include closed system cartridges (as defined in IC 6-7-2-0.5). As a…

Sec. 6. As used in this chapter, "person" has the meaning set forth in IC 6-7-1-4. As added by P.L.165-2021, SEC.119.

Sec. 7. As used in this chapter, "retail dealer" means a person engaged in the selling of consumable material, vapor products, or both to ultimate consumers. As added by P.L.165-2021, SEC.119. IC 6-7-4-8 "Vapor product" Sec. 8. (a) Except as provided in subsection (b), as used in…

Sec. 9. (a) An excise tax, known as the electronic cigarette tax, is imposed on the retail sale of consumable material and vapor products in Indiana. (b) The electronic cigarette tax equals fifteen percent (15%) of the gross retail income received by the retail dealer for the sal…

March 5, 1988 Sec. 0.3. A pledge or mortgage of innkeeper's tax revenues or property made before March 5, 1988, by Monroe County or the Monroe County convention and visitor commission to secure any obligations of the county is legalized and validated. As added by P.L.220-2011, SE…

Sec. 1. This chapter applies to a county having a population of more than one hundred thirty-nine thousand (139,000) and less than one hundred sixty thousand (160,000). As added by Acts 1977, P.L.92, SEC.3. Amended by Acts 1982, P.L.1, SEC.10; P.L.12-1992, SEC.36; P.L.170-2002, S…

Sec. 2. (a) There is created a five (5) member convention and visitor commission (referred to as the "commission" in this chapter), whose purpose it is to promote the development and growth of the convention and visitor industry in the county. (b) The county council, by majority …

Sec. 3. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions which the commission deems necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements; (4) make rules and r…

Sec. 4. All expenses of the commission shall be paid from the fund established in section 7 of this chapter. The commission shall annually prepare a budget taking into consideration the recommendations made by a not-for-profit corporation qualifying under section 3 of this chapte…

Sec. 5. Any not-for-profit corporation that receives funds under this chapter shall make a financial or other report upon request of the commission. As added by Acts 1977, P.L.92, SEC.3.

Sec. 6. (a) The county council may levy 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, lodgings, or accommodations in any commercial hotel, motel, inn, tourist cabin, university memorial union,…

Sec. 7. (a) The county treasurer shall establish an innkeeper's tax fund. The treasurer shall deposit in the fund all money the treasurer receives under section 6 of this chapter. (b) Money in the fund shall be expended in the following order: (1) To service: (A) bonds issued by …

Sec. 8. (a) A member of the commission who knowingly approves the transfer of funds to any person not qualified under this chapter for such a transfer, or approves a transfer for a purpose not permitted under this chapter, commits a Level 6 felony. (b) A person who receives a tra…

Sec. 9. With respect to bonds or debt for which a pledge of tax revenues has been made under section 3 of this chapter, the general assembly covenants with the commission, the county, the purchasers of those bonds, and the lenders to a not-for-profit corporation under this chapte…

Sec. 1. Real property shall be assessed at the place where it is situated, and it shall be assessed to the person liable for the taxes under IC 6-1.1-2-4. [Pre-1975 Property Tax Recodification Citation: 6-1-25-1.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC…

Sec. 10. A notice required by section 9 of this chapter shall be given at least ten (10) days before the hearing by publication one (1) time in each of two (2) newspapers of general circulation which: (1) represent different political parties; and (2) are published in the county …

Sec. 11. (a) If a substantial amount of real and personal property in a township has been physically destroyed, in whole or in part, as a result of a disaster, the county assessor shall: (1) cause a survey to be made of the area or areas in which the property has been destroyed; …

applicable dates; refund; publication of notice Sec. 11.5. (a) This section applies to one (1) or more parcels of real property in a county that: (1) are permanently flooded or to which access over land is permanently prevented by flooding; and (2) are not being used for agricult…

reassessed Sec. 12. (a) As used in this section, "land developer" means a person that holds land for sale in the ordinary course of the person's trade or business. The term includes a financial institution (as defined in IC 28-1-1-3(1)) if the financial institution's land in inve…

Sec. 12.4. (a) For purposes of this section, the term "oil or gas interest" includes but is not limited to: (1) royalties; (2) overriding royalties; (3) mineral rights; or (4) working interest; in any oil or gas located on or beneath the surface of land which lies within this sta…

Formerly: Acts 1975, P.L.48, SEC.3. Repealed by P.L.198-2001, SEC.122.

Sec. 12.6. (a) For purposes of this section, the term "secondary recovery method" includes but is not limited to the stimulation of oil production by means of the injection of water, steam, hydrocarbons, or chemicals, or by means of in situ combustion. (b) The total assessed valu…

Sec. 13. (a) In assessing or reassessing land, the land shall be assessed as agricultural land only when it is devoted to agricultural use. (b) For purposes of this section, and in addition to any other land considered devoted to agricultural use, any: (1) land enrolled in: (A) a…

acre for the 2015 assessment date Sec. 13.2. Notwithstanding the provisions of this chapter and any real property assessment guidelines of the department of local government finance, for the property tax assessment of agricultural land for the 2015 assessment date, the statewide …

As added by Acts 1981, P.L.64, SEC.1. Amended by P.L.12-1992, SEC.16. Repealed by P.L.84-1995, SEC.6.

Sec. 13.6. (a) The county assessor shall determine the values of all classes of commercial, industrial, and residential land (including farm homesites) in the county using guidelines determined by the department of local government finance. The assessor determining the values of …

As added by P.L.198-2001, SEC.11. Amended by P.L.228-2005, SEC.6. Repealed by P.L.146-2008, SEC.802.

rights-of-way Sec. 14. (a) Except as provided in subsection (b), land may not be assessed to an adjacent property holder if it: (1) is occupied by and is within the right-of-way of a railroad, interurban, or street railway; (2) is within the line of a levee constructed and mainta…

municipality to adjacent property owners; assessment Sec. 14.1. (a) This section does not apply to land to which section 14 of this chapter applies. (b) Land may be divided and transferred in equal shares to an adjacent property owner or owners who consent to the transfer of the …

Sec. 15. (a) If real property is subject to assessment or reassessment under this chapter, the assessor of the township in which the property is located, or the county assessor if there is no township assessor for the township, shall either appraise the property or have it apprai…

Sec. 16. (a) For purposes of making a reassessment of real property under section 4.2 of this chapter or annual adjustments under section 4.5 of this chapter, a township assessor (if any) and a county assessor may employ: (1) deputies; (2) employees; and (3) technical advisors wh…

Sec. 17. (a) Subject to the requirements of section 18.5 of this chapter, a county assessor may employ professional appraisers as technical advisors for assessments in all townships in the county. The department of local government finance may approve or deny employment under thi…

[Pre-1975 Property Tax Recodification Citations: 6-1-26-4(c) part; 6-1-26-4.1 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.64, SEC.1; P.L.6-1997, SEC.17. Repealed by P.L.198-2001, SEC.122.

Sec. 18.5. (a) A county assessor may not use the services of a professional appraiser for assessment or reassessment purposes without a written contract. The contract used must be either a standard contract developed by the department of local government finance or a contract tha…

[Pre-1975 Property Tax Recodification Citations: 6-1-26-4.1 part; 6-1-26-4.2.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.7; P.L.62-1983, SEC.3. Repealed by P.L.198-2001, SEC.122.

provisions Sec. 19.5. (a) The department of local government finance shall develop a standard contract or standard provisions for contracts to be used in securing professional appraising services. (b) The standard contract or contract provisions must contain: (1) a fixed date by …

Sec. 2. Real property which is controlled by an executor, administrator, guardian, trustee, or receiver shall be assessed to the executor, administrator, guardian, trustee, or receiver. [Pre-1975 Property Tax Recodification Citation: 6-1-25-2.] Formerly: Acts 1975, P.L.47, SEC.1.…