Title 6, TAXATION

Sec. 4. A credit granted under this chapter shall be applied to reduce the property tax liability of a taxpayer before the application of a credit granted under IC 6-1.1-20.4 or IC 6-1.1-20.6. As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.12.

Sec. 5. The department of local government finance shall assist adopting bodies and county auditors in calculating credit percentages and amounts under this article. As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.46; P.L.201-2023, SEC.105.

Sec. 6. (a) This section applies to all counties. (b) The adopting body may impose a tax rate under this chapter that does not exceed one and twenty-five hundredths percent (1.25%) on the adjusted gross income of local taxpayers in the county served by the adopting body. (c) Reve…

Revisor's Note: The effective date of this section, as added by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 7-1-2028. Effective 7-1-2028. Sec. 7. This chapter expires December 31, 2028. As added by P.L.68-2025, SEC.116. Amended by P.L.157-2026, SEC.123.…

Sec. 0.5. 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.8. Amended by P.L.205-2013, SEC.104.

Sec. 1. (a) For purposes of this section, the net taxable value of property interests transferred by a decedent to a particular transferee equals the remainder of: (1) the total fair market value of the property interests transferred by the decedent to the transferee under a taxa…

Sec. 1.5. (a) For purposes of determining the fair market value of each property interest transferred by a decedent, the appraisal date for the property interest is the date used to value the property interest for federal estate tax purposes. However, if no federal estate tax ret…

Sec. 10. (a) The department of state revenue shall determine the fair market value of the property interests transferred by the resident decedent and the amount of inheritance tax due as a result of the decedent's death. The department of state revenue shall then enter an order s…

Sec. 11. The department of state revenue shall immediately mail a copy of its determination of the fair market value of the property interests transferred by a resident decedent and the inheritance tax due as a result of the person's death to each interested person who filed a re…

Sec. 13. A probate court shall appoint a temporary guardian to represent an individual if, at any time during the proceedings to determine the inheritance tax imposed as a result of a resident decedent's death, the court finds that the individual: (1) is under eighteen (18) years…

Sec. 14. The department of state revenue shall determine the inheritance tax imposed as a result of a non-resident decedent's death. The department may appraise the property transferred by the decedent and determine the inheritance tax due without the intervention of a court. As …

Sec. 15. (a) The department of state revenue shall, with respect to a nonresident decedent's estate, enter an order which: (1) states the fair market value of all property interests transferred by the decedent under taxable transfers; (2) describes all Indiana real property so tr…

Sec. 16. The department of state revenue shall, by mail, give notice of the inheritance tax due as a result of a nonresident decedent's death to the personal representative of the decedent's estate or the trustee of property transferred by the decedent. However, if there is no pe…

Sec. 17. When property is transferred by will and is not specifically bequeathed or devised, the property is, for purposes of this article, to be treated as if it were transferred proportionately to and divided pro rata among all the general legatees and devisees named in the tra…

Sec. 7. If the personal representative of a resident decedent's estate or the trustee or transferee of property transferred by the decedent believes that no inheritance tax is imposed under this article as a result of the decedent's death, the personal representative may file a v…

Sec. 8. (a) If a petition is filed under section 7 of this chapter, the department of state revenue may hold a hearing on the petition. If the department of state revenue elects to hold a hearing, it shall give twenty (20) days notice by mail of the date, time, and place to each …

Sec. 1. (a) Except as provided in this section, a unitary group consisting of at least two (2) taxpayers shall file a combined return covering all the operations of the unitary business and including all of the members of the unitary business. However, only one (1) combined retur…

Sec. 2. A combined return must include the adjusted gross income of all members of the unitary group, even if some of the members would not otherwise be subject to taxation under this article. The department may require a member of a unitary group to provide any information that …

Sec. 3. The department may require and the taxpayer shall furnish information or records that the department determines to be necessary for it to make the determination required under this article. The department may require this information to be included in the taxpayer's retur…

Sec. 1. (a) As used in this section, "letter of findings" includes a supplemental letter of findings. (b) If the department reasonably believes that a person has not reported the proper amount of tax due, the department shall make a proposed assessment of the amount of the unpaid…

Sec. 1.5. (a) This section applies to: (1) department audits, investigations, or reviews; and (2) amended returns filed by a taxpayer; that result in an adjustment to a net operating loss, capital loss, credit, or other tax attribute that does not result in an assessment or refun…

Sec. 2. (a) Except as otherwise provided in this section and section 2.5 of this chapter, the department may not issue a proposed assessment under section 1 of this chapter more than three (3) years after the latest of the date the return is filed, or the following: (1) The due d…

from time limitations Sec. 2.5. (a) If the department determines that a proposed assessment notice includes an individual who is not responsible for the tax liability, a new assessment may be made naming only the taxpayer that is responsible for the tax liability. (b) For assessm…

Sec. 3. (a) If at any time the department finds that a person owing taxes intends to quickly leave the state, remove his property from the state, conceal his property in the state, or do any other act that would jeopardize the collection of those taxes, the department may declare…

Sec. 4. (a) Every person subject to a listed tax must keep books and records so that the department can determine the amount, if any, of the person's liability for that tax by reviewing those books and records. The records referred to in this subsection include all source documen…

Sec. 5. (a) Any person or entity that conducts or sponsors a professional motorsports racing event at a qualified motorsports facility (as defined in IC 5-1-17.5-14) shall provide to the department a list of persons or entities to whom prize money, purses, or other amounts are di…

Sec. 6. (a) If a record or report maintained outside Indiana is required by the department with respect to the administration or collection of the motor carrier fuel tax and surcharge tax under IC 6-6-4.1, the department may require the taxpayer or carrier to make the record or r…

Sec. 10. (a) A taxpayer subject to taxation under this article shall keep and preserve records and any other books or accounts as required by IC 6-8.1-5-4. All the records shall be kept open for examination at any time by the department or its authorized agents. A taxpayer who vi…

Sec. 11. (a) It is a Level 6 felony for a taxpayer to fail to make any return required to be made under this article, or to make any false return or false statement in any return, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by…

Sec. 1. For purposes of this chapter, the term "commercial vessel" means a watercraft which is engaged in commerce. [Pre-1975 Property Tax Recodification Citation: 6-1-1-11 part.] Formerly: Acts 1975, P.L.47, SEC.3.

Sec. 10. An officer of state or local government who knowingly violates this chapter, or knowingly fails to perform a duty imposed on him under this chapter, commits a Class A misdemeanor. [Pre-1975 Property Tax Recodification Citation: 6-1-1-35 part.] Formerly: Acts 1975, P.L.47…

Sec. 2. Each year a commercial vessel is subject to the tonnage tax imposed under this chapter if the vessel is, under the navigation laws of the United States, registered at an Indiana port on May 1st of that year. The amount of tonnage tax due for the year on the vessel is thre…

Sec. 3. (a) On or before July 1st of each year, the following persons shall file a tonnage tax return with the state comptroller: (1) each navigation company incorporated under the laws of this state; and (2) each person who, on May 1st of that year, owned a commercial vessel whi…

Sec. 4. When he files his first tonnage tax return, a commercial vessel owner shall include with the return a certified copy of the most recent registration certificate for each vessel which he owns and which is registered at an Indiana port. The vessel owner shall include with e…

Sec. 5. The owner of a commercial vessel is liable for the tonnage tax imposed on it. Each year a commercial vessel owner shall, when he files his tonnage tax return, pay the state the total amount of tonnage taxes which he owes for that year. Thus, the owner shall pay the tonnag…

Sec. 6. For purposes of this chapter, the department of local government finance: (1) shall prescribe or promulgate the tonnage tax return and any other forms required in order to carry out this chapter; (2) shall interpret this chapter and instruct a taxing official about the of…

Sec. 7. The tonnage tax imposed on commercial vessels under this chapter is imposed in lieu of property taxes. Thus, commercial vessels which are taxed under this chapter may not be assessed or taxed under IC 6-1.1. [Pre-1975 Property Tax Recodification Citation: 6-1-1-9 part.] F…

Sec. 8. If a navigation company incorporated under the laws of this state has not filed a required tonnage tax return and paid the tonnage tax within thirty (30) days after the July 1 due date, the state comptroller shall report that fact to the attorney general. The attorney gen…

Sec. 9. If a navigation company files a false tonnage tax return, the company shall pay the state a penalty of one thousand dollars ($1,000). The attorney general shall initiate an action in the name of the state to recover this penalty. [Pre-1975 Property Tax Recodification Cita…

Sec. 1. This chapter applies to a county having a population of more than one hundred twelve thousand (112,000) and less than one hundred twenty thousand (120,000). As added by Acts 1978, P.L.49, SEC.1. Amended by Acts 1982, P.L.1, SEC.12; P.L.12-1992, SEC.38; P.L.170-2002, SEC.3…

Sec. 2. (a) There is created a nine (9) member special funds board of managers (referred to as the "board of managers" in this chapter) plus any additional members appointed under subsection (g), whose purpose is to promote the development and growth of the convention and visitor…

Sec. 3. 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, which officers shal…

Sec. 4. All funds coming into possession of the board of managers shall be deposited, held, secured, 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 b…

Sec. 5. The board of managers may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions which the board of managers deems necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements; (4) make r…

Sec. 6. (a) In any county to which this chapter applies, there is levied 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, boat motel, in…

Sec. 7. The tax revenues received by the county treasurer as provided in section 6 of this chapter shall be deposited in the convention, tourism and recreation fund, which fund may be used by the board of managers to finance, construct, equip, operate, promote and maintain any ca…