Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-3.5-4-6 Adopted ordinance; letter approving transportation asset
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management plan; transmittal of copies Sec. 6. (a) If an adopting entity adopts an ordinance to impose, rescind, or change the rate or amount of the surtax, the adopting entity shall send a copy of the ordinance, and, if applicable, a copy of the letter from the Indiana departmen…
Ind. Code § 6-3.5-4-7 Registration of vehicle; surtax; amount; collection
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Sec. 7. Except for a person described under section 7.5 of this chapter (before its expiration on December 31, 2023), a person may not register a vehicle in a county that has adopted the surtax unless the person pays the surtax due, if any, to the bureau of motor vehicles. The am…
Ind. Code § 6-3.5-4-7.3 Surtax; amount; schedule
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Sec. 7.3. (a) The amount of surtax imposed by rate under this chapter shall be based upon the classification and age of a vehicle as determined by the bureau of motor vehicles under IC 6-6-5, in accordance with subsection (b) or the schedule set out in subsection (c). (b) The amo…
Ind. Code § 6-3.5-4-7.4 Surtax reduction; credit; adjustment; refund
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Sec. 7.4. (a) If a vehicle has been acquired or brought into Indiana, or for any other reason becomes subject to registration after the regular annual registration date in the year on or before which the owner of the vehicle is required under the motor vehicle registration laws o…
Ind. Code § 6-3.5-4-7.5 Permanent registration; rate of surtax; not subject to
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additional surtax Sec. 7.5. (a) This section applies to a person who has obtained a permanent registration for a trailer with a declared gross vehicle weight of three thousand (3,000) pounds or less under IC 9-18.1-5-13. (b) A person described in subsection (a) shall pay twice th…
Ind. Code § 6-3.5-4-8 Repealed
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As added by Acts 1980, P.L.10, SEC.4. Repealed by P.L.149-2015, SEC.2.
Ind. Code § 6-3.5-4-9 Collections; remittance; report
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Sec. 9. Not more than twenty-one (21) days after collecting the surtax, the bureau shall remit the surtax to the county treasurer of the county that imposed the surtax. Concurrently with the remittance, the bureau shall file a surtax collections report prepared on forms prescribe…
Ind. Code § 6-3.6-4-1 Imposition of tax; rate of tax
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Sec. 1. (a) A tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county. (b) The combined tax rates imposed under IC 6-3.6-5, IC 6-3.6-6, and IC 6-3.6-7 constitute …
Ind. Code § 6-3.6-4-2 Tax rates; adoption; increasing; decreasing; rescinding
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Sec. 2. Subject to section 3 of this chapter, a tax rate authorized under IC 6-3.6-5, IC 6-3.6-6, or IC 6-3.6-7 may be adopted, increased, decreased, or rescinded without adopting, increasing, decreasing, or rescinding a tax rate authorized by either of the two (2) other chapters…
Ind. Code § 6-3.6-4-3 Tax rates; limitations; bonds or leases payable from former
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tax; pledge of tax revenue Sec. 3. If there are bonds or leases outstanding that are payable from a tax imposed under IC 6-3.5-1.1 (before its repeal January 1, 2017), IC 6-3.5-6 (before its repeal January 1, 2017), IC 6-3.5-7 (before its repeal January 1, 2017), IC 6-3.6-6, or I…
Ind. Code § 6-4.1-4-0.1 Repealed
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As added by P.L.220-2011, SEC.152. Repealed by P.L.79-2017, SEC.15.
Ind. Code § 6-4.1-4-0.2 Applicability
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Sec. 0.2. This chapter does not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012. As added by P.L.157-2012, SEC.7. Amended by P.L.205-2013, SEC.103.
Ind. Code § 6-4.1-4-0.5 Inheritance tax return not required; affidavits; liens
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Sec. 0.5. (a) No inheritance tax return is required under this chapter unless the total fair market value of the property interests transferred by the decedent to a transferee under a taxable transfer or transfers exceeds the exemption provided to the transferee under IC 6-4.1-3-…
Ind. Code § 6-4.1-4-1 Inheritance tax return; contents
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Sec. 1. (a) Except as otherwise provided in section 0.5 of this chapter or in IC 6-4.1-5-8, the personal representative of a resident decedent's estate or the trustee or transferee of property transferred by the decedent shall file an inheritance tax return with the department of…
Ind. Code § 6-4.1-4-2 Extension of filing time; subsequent extensions
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Sec. 2. (a) If the Internal Revenue Service allows an extension on a federal estate tax return, the corresponding due date for the Indiana inheritance tax return is automatically extended for the same period as the federal extension. (b) If the department of state revenue finds t…
Ind. Code § 6-4.1-4-3 Failure to file; court ordered appearance upon request of
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interested parties Sec. 3. The appropriate probate court shall order a person who fails to file an inheritance tax return on or before the date the return is due to appear before the court to state why the return has not been filed if an interested party files a motion asking the…
Ind. Code § 6-4.1-4-4 Court order; appearance upon request of interested parties
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Sec. 4. The appropriate probate court may order a personal representative of a resident decedent's estate to file an inheritance tax return on or before a date fixed by the court if the personal representative appears before the court in response to an order issued by the court u…
Ind. Code § 6-4.1-4-5 Removal of personal representative; grounds
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Sec. 5. The appropriate probate court may order the removal of the personal representative of a resident decedent's estate and appoint a successor to take the removed personal representative's place if: (1) the personal representative fails to appear before the court in response …
Ind. Code § 6-4.1-4-6 Penalties for failure to file return; waiver
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Sec. 6. (a) Except as provided in subsection (b), the department of state revenue shall charge a person who fails to file an inheritance tax return on or before the due date a penalty in an amount that equals: (1) fifty cents ($0.50) per day for each day that the return is delinq…
Ind. Code § 6-4.1-4-8 Federal estate tax return; filing with state
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Sec. 8. If a federal estate tax return is filed for a decedent's estate and if a tax is imposed under this article as a result of the decedent's death, the personal representative of the decedent's estate or the trustee or transferee of property transferred by the decedent shall:…
Ind. Code § 6-4.1-4-9 Filing fee prohibited
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Sec. 9. A person may not be required to pay a fee to file an inheritance tax return. As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.11.
Ind. Code § 6-5.5-4-1 Application of chapter
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Sec. 1. This chapter applies to all taxpayers. As added by P.L.347-1989(ss), SEC.1. Amended by P.L.6-2000, SEC.4.
Ind. Code § 6-5.5-4-10 Receipts from performance of fiduciary and other services;
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apportionment Sec. 10. Receipts from the performance of fiduciary and other services must be attributed to the state in which the benefits of the services are consumed. If the benefits are consumed in more than one (1) state, the receipts from those benefits must be apportioned t…
Ind. Code § 6-5.5-4-11 Receipts from traveler's checks, money orders, or savings
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bonds Sec. 11. Receipts from the issuance of traveler's checks, money orders, or United States savings bonds must be attributed to the state in which the traveler's checks, money orders, or bonds are purchased. As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-5.5-4-12 Receipts from investments of financial institution in state
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securities Sec. 12. Receipts from investments of a financial institution in securities of this state and its political subdivisions, agencies, and instrumentalities must be attributed to Indiana. As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-5.5-4-13 Participation loans; apportionment of interest income and
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other receipts Sec. 13. Interest income and other receipts from a participating financial institution's portion of participation loans must be attributed under this chapter. A participation loan is a loan in which more than one (1) lender is a creditor to a common borrower. As ad…
Ind. Code § 6-5.5-4-14 Repealed
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As added by P.L.347-1989(ss), SEC.1. Repealed by P.L.68-1991, SEC.18.
Ind. Code § 6-5.5-4-15 Repealed
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As added by P.L.347-1989(ss), SEC.1. Repealed by P.L.68-1991, SEC.18.
Ind. Code § 6-5.5-4-2 Definitions
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Sec. 2. For purposes of computing receipts or the receipts factor under this article the following apply: (1) "Receipts" means gross income (as defined in IC 6-5.5-1-10), plus the gross income excluded under Section 103 of the Internal Revenue Code, less gross income derived from…
Ind. Code § 6-5.5-4-3 Lease or rental of real or tangible personal property
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Sec. 3. Receipts from the lease or rental of real or tangible personal property must be attributed to Indiana if the property is located in Indiana. As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-5.5-4-4 Secured loans or installment sales contracts; interest income
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and other receipts Sec. 4. Interest income and other receipts from assets in the nature of loans or installment sales contracts that are primarily secured by or deal with real or tangible personal property must be attributed to Indiana if the security or sale property is located …
Ind. Code § 6-5.5-4-5 Unsecured consumer loans; interest income and other receipts
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Sec. 5. Interest income and other receipts from consumer loans not secured by real or tangible personal property must be attributed to Indiana if the loan is made to a resident of Indiana, whether at a place of business, by a traveling loan officer, by mail, by telephone, or by o…
Ind. Code § 6-5.5-4-6 Unsecured commercial loans or installment obligations;
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interest income and other receipts to be applied in state Sec. 6. Interest income and other receipts from commercial loans and installment obligations not secured by real or tangible personal property must be attributed to Indiana if the proceeds of the loan are to be applied in …
Ind. Code § 6-5.5-4-7 Fee income and other receipts from letters of credit,
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acceptance of drafts, and other guarantees of credit; apportionment Sec. 7. Fee income and other receipts from letters of credit, acceptance of drafts, and other devices for assuring or guaranteeing loans or credit must be apportioned in the same manner as interest income and oth…
Ind. Code § 6-5.5-4-8 Credit cards; apportionment of service charges, interest
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income, and fees Sec. 8. Interest income, merchant discount, and other receipts including service charges from financial institution credit card and travel and entertainment credit card receivables and credit card holders' fees must be attributed to the state to which the card ch…
Ind. Code § 6-5.5-4-9 Receipts from sale of assets; apportionment
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Sec. 9. Receipts from the sale of an asset, tangible or intangible, must be apportioned in the manner that the income from the asset would be apportioned under this chapter. As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-8.1-4-1 Establishment of division; division of audit; duties
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Sec. 1. (a) The commissioner may establish within the department various divisions to assist in the administration and collection of the listed taxes. (b) Subject to the discretion of the commissioner as set forth in subsection (c), the commissioner shall establish within the dep…
Ind. Code § 6-8.1-4-1.5 Repealed
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As added by P.L.72-1988, SEC.2. Amended by P.L.80-1989, SEC.13; P.L.99-1989, SEC.1. Repealed by P.L.1-1990, SEC.84.
Ind. Code § 6-8.1-4-1.6 Special tax division; duties
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Sec. 1.6. Subject to the discretion of the commissioner as set forth in section 1 of this chapter, the commissioner shall establish within the department a special tax division. The division shall do the following: (1) Administer and enforce the following: (A) Gasoline tax (IC 6-…
Ind. Code § 6-8.1-4-2 Audit and special tax divisions; powers and duties
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Sec. 2. (a) The division of audit may: (1) have full prompt access to all local and state official records; (2) have access, through the data processing offices of the various state agencies, to information from government and private sources that is useful in performing its func…
Ind. Code § 6-8.1-4-3 Personnel of divisions; administration of divisions
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Sec. 3. (a) The requirements of this section are subject to the discretion of the commissioner as set forth in section 1 of this chapter. (b) The commissioner shall assign an adequate number of personnel to the divisions created by this chapter to perform their required functions…
Ind. Code § 6-8.1-4-4 Commercial motor vehicle owners or operators registration
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center Sec. 4. (a) The department shall establish a registration center to service motor carriers or entities that otherwise own or operate commercial motor vehicles. (b) The registration center is under the supervision of the department through the motor carrier services divisio…
Ind. Code § 6-8.1-4-5 Authority to deny applications involving commercial motor
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vehicles Sec. 5. (a) The department may deny an application under section 4(c) of this chapter if the applicant has had a registration revoked under section 4(f) of this chapter or any other applicable statute. (b) The department may deny an application described in section 4(c) …
Ind. Code § 6-3-5-1 Nonresidents; Indiana income
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Sec. 1. The tax imposed by IC 6-3-2 on the adjusted gross income derived from sources within the state of Indiana by persons who are nonresidents of this state, shall not be payable if the laws of the state or territory of residence of such persons, at the time such adjusted gros…
Ind. Code § 6-3-5-2 Repealed
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Formerly: Acts 1963(ss), c.32, s.502. As amended by P.L.2-1988, SEC.13. Repealed by P.L.28-1997, SEC.31.
Ind. Code § 6-3-5-3 Indiana residents working in Illinois
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Sec. 3. The department of state revenue, with the approval of the governor and the budget agency after the review of the state budget committee, may enter into an agreement with the state of Illinois that establishes a methodology for determining individual income taxes paid by r…
Ind. Code § 6-3-5-4 Mutual economic development agreements with bordering
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states; payment agreement Sec. 4. (a) If the Indiana economic development corporation established under IC 5-28 and a similar agency or body of a state bordering Indiana enter into an agreement for mutual economic development, the department of state revenue may enter into a paym…
Ind. Code § 6-3-5-5 Election to receive payment in lieu of economic development
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for a growing economy tax credit; requirements Sec. 5. (a) If the Indiana economic development corporation established by IC 5-28-3-1 enters into an agreement with a taxpayer for an economic development for a growing economy tax credit under IC 6-3.1-13, and the taxpayer elects t…
Ind. Code § 6-6-5-0.1 Application of certain amendments to chapter
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Sec. 0.1. The following amendments to this chapter apply as follows: (1) The amendments made to sections 1 and 14 of this chapter by P.L.98-1989 apply to boating years beginning after December 31, 1989. (2) The addition of section 5.5 of this chapter by P.L.98-1989 (before its re…
Ind. Code § 6-6-5-0.5 Application
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Sec. 0.5. This chapter does not apply to the following: (1) Vehicles that are exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9. (2) After December 31, 2023, trailers with a declared gross vehicle weight of three thousand (3,000…