TITLE 6. TAXATION
- ARTICLE 1. REPEALED
- ARTICLE 1.1. PROPERTY TAXES
- CHAPTER 1. GENERAL DEFINITIONS AND RULES OF CONSTRUCTION
- CHAPTER 2. IMPOSITION OF TAX
- CHAPTER 3. PROCEDURES FOR PERSONAL PROPERTY ASSESSMENT
- CHAPTER 4. PROCEDURES FOR REAL PROPERTY ASSESSMENT
- CHAPTER 5. REAL PROPERTY ASSESSMENT RECORDS
- CHAPTER 5.5. SALES DISCLOSURE FORMS
- CHAPTER 6. ASSESSMENT OF CERTAIN FOREST LANDS
- CHAPTER 6.2. ASSESSMENT OF CERTAIN WINDBREAKS
- CHAPTER 6.5. REPEALED
- CHAPTER 6.7. ASSESSMENT OF FILTER STRIPS
- CHAPTER 6.8. ASSESSMENT OF CEMETERY LAND
- CHAPTER 7. TAXATION OF MOBILE HOMES
- CHAPTER 8. TAXATION OF PUBLIC UTILITY COMPANIES
- CHAPTER 8.2. CREDIT FOR RAILROAD CAR MAINTENANCE AND IMPROVEMENTS
- CHAPTER 8.5. ASSESSMENT OF INDUSTRIAL FACILITIES
- CHAPTER 8.7. ASSESSMENT OF INDUSTRIAL FACILITIES
- CHAPTER 9. ASSESSMENT OF OMITTED OR UNDERVALUED TANGIBLE PROPERTY
- CHAPTER 10. EXEMPTIONS
- CHAPTER 10.1. REPEALED
- CHAPTER 11. EXEMPTION PROCEDURES
- CHAPTER 12. ASSESSED VALUE DEDUCTIONS AND DEDUCTION PROCEDURES
- CHAPTER 12.1. DEDUCTION FOR REHABILITATION OR REDEVELOPMENT OF REAL PROPERTY IN ECONOMIC REVITALIZATION AREAS
- CHAPTER 12.2. DEDUCTION FOR AIRCRAFT
- CHAPTER 12.3. INTRASTATE AIRCRAFT DEDUCTION
- CHAPTER 12.4. INVESTMENT DEDUCTION
- CHAPTER 12.6. DEDUCTION FOR MODEL RESIDENCE
- CHAPTER 12.7. DEDUCTION FOR PERSONAL PROPERTY WITHIN A CERTIFIED TECHNOLOGY PARK
- CHAPTER 13. REVIEW OF CURRENT ASSESSMENTS BY COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS
- CHAPTER 14. REVIEW OF ASSESSMENTS BY THE DEPARTMENT OF LOCAL GOVERNMENT FINANCE
- CHAPTER 15. PROCEDURES FOR REVIEW AND APPEAL OF ASSESSMENT AND CORRECTION OF ERRORS
- CHAPTER 16. LIMITATIONS ON THE POWERS OF OFFICIALS AND BOARDS TO CHANGE PERSONAL PROPERTY ASSESSMENTS
- CHAPTER 17. PROCEDURES FOR FIXING AND REVIEWING BUDGETS, TAX RATES, AND TAX LEVIES
- CHAPTER 18. LIMITATIONS ON PROPERTY TAX RATES AND APPROPRIATIONS
- CHAPTER 18.5. CIVIL GOVERNMENT PROPERTY TAX CONTROLS
- CHAPTER 18.6. REPEALED
- CHAPTER 19. PUBLIC SCHOOL CORPORATION PROPERTY TAX CONTROLS
- CHAPTER 20. PROCEDURES FOR ISSUANCE OF BONDS AND OTHER EVIDENCES OF INDEBTEDNESS BY POLITICAL SUBDIVISIONS
- CHAPTER 20.2. RAINY DAY FUND LOANS TO CERTAIN COUNTIES
- CHAPTER 20.3. DISTRESSED POLITICAL SUBDIVISIONS
- CHAPTER 20.4. LOCAL HOMESTEAD CREDITS
- CHAPTER 20.5. REPEALED
- CHAPTER 20.6. CREDIT FOR EXCESSIVE RESIDENTIAL PROPERTY TAXES
- CHAPTER 20.7. REPEALED
- CHAPTER 20.8. REPEALED
- CHAPTER 20.9. REPEALED
- CHAPTER 21. REPEALED
- CHAPTER 21.1. RAINY DAY FUND LOANS TO THE CITY OF LAPORTE
- CHAPTER 21.2. TAX INCREMENT REPLACEMENT
- CHAPTER 21.3. RAINY DAY FUND LOANS FOR TAXING UNITS AFFECTED BY TRANSMISSION MANUFACTURER BANKRUPTCY
- CHAPTER 21.4. RAINY DAY FUND LOANS FOR ELIGIBLE SCHOOL CORPORATIONS
- CHAPTER 21.5. LOANS TO QUALIFIED TAXING UNITS
- CHAPTER 21.6. DISTRIBUTIONS TO CERTAIN SCHOOL CORPORATIONS
- CHAPTER 21.7. REPEALED
- CHAPTER 21.8. RAINY DAY FUND LOANS TO QUALIFIED TAXING UNITS
- CHAPTER 21.9. RAINY DAY FUND LOANS FOR QUALIFIED TAXING UNITS
- CHAPTER 22. GENERAL PROCEDURES FOR PROPERTY TAX COLLECTION
- CHAPTER 22.5. PROVISIONAL PROPERTY TAX STATEMENTS
- CHAPTER 23. PROVISIONS FOR COLLECTION OF DELINQUENT PERSONAL PROPERTY TAXES
- CHAPTER 24. SALE OF REAL PROPERTY WHEN TAXES OR SPECIAL ASSESSMENTS BECOME DELINQUENT
- CHAPTER 25. REDEMPTION OF AND TAX DEEDS FOR REAL PROPERTY SOLD FOR DELINQUENT TAXES AND SPECIAL ASSESSMENTS
- CHAPTER 26. REFUNDS FOR ERRONEOUS OR EXCESSIVE TAX PAYMENTS
- CHAPTER 27. SETTLEMENT FOR AMOUNTS COLLECTED BY COUNTY TREASURER
- CHAPTER 28. COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS
- CHAPTER 29. COUNTY BOARD OF TAX ADJUSTMENT
- CHAPTER 29.5. REPEALED
- CHAPTER 30. GENERAL PROVISIONS CONCERNING THE DEPARTMENT OF LOCAL GOVERNMENT FINANCE
- CHAPTER 31. DEPARTMENT OF LOCAL GOVERNMENT FINANCE.ADOPTION OF RULES, FORMS, AND RETURNS
- CHAPTER 31.5. COMPUTER SPECIFICATIONS
- CHAPTER 31.7. PROFESSIONAL APPRAISERS AND PROFESSIONAL APPRAISAL FIRMS
- CHAPTER 32. REPEALED
- CHAPTER 33. REPEALED
- CHAPTER 33.5. DEPARTMENT OF LOCAL GOVERNMENT FINANCE DIVISION OF DATA ANALYSIS
- CHAPTER 34. DETERMINATION OF SCHOOL ASSESSMENT RATIOS AND ADJUSTMENT FACTORS
- CHAPTER 35. SUPERVISION OF ASSESSING OFFICIALS
- CHAPTER 35.2. TRAINING OF ASSESSING OFFICIALS
- CHAPTER 35.5. ASSESSOR-APPRAISER EXAMINATION AND CERTIFICATION
- CHAPTER 36. MISCELLANEOUS ASSESSMENT AND COLLECTION PROVISIONS
- CHAPTER 37. MISCELLANEOUS PENALTY AND INTEREST PROVISIONS
- CHAPTER 38. REPEALED
- CHAPTER 39. ECONOMIC DEVELOPMENT DISTRICTS
- CHAPTER 40. MARITIME OPPORTUNITY DISTRICTS
- CHAPTER 41. CUMULATIVE FUND TAX LEVY PROCEDURES
- CHAPTER 42. BROWNFIELD REVITALIZATION ZONE TAX ABATEMENT
- CHAPTER 43. ECONOMIC DEVELOPMENT INCENTIVE ACCOUNTABILITY
- CHAPTER 44. DEDUCTION FOR PURCHASES OF INVESTMENT PROPERTY BY MANUFACTURERS OF RECYCLED COMPONENTS
- CHAPTER 45. ENTERPRISE ZONE INVESTMENT DEDUCTION
- CHAPTER 45.5. BROWNFIELD TAX REDUCTION OR WAIVER
- ARTICLE 1.5. INDIANA BOARD OF TAX REVIEW
- ARTICLE 2. REPEALED
- ARTICLE 2.1. REPEALED
- ARTICLE 2.3. UTILITY RECEIPTS TAX
- ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
- CHAPTER 1. DEFINITIONS
- CHAPTER 2. STATE GROSS RETAIL TAX
- CHAPTER 3. USE TAX
- CHAPTER 4. RETAIL TRANSACTIONS OF RETAIL MERCHANT
- CHAPTER 5. EXEMPT TRANSACTIONS OF RETAIL MERCHANT
- CHAPTER 6. RETURNS, REMITTANCES, AND REFUNDS
- CHAPTER 7. COLLECTION AND REMITTANCE OF STATE GROSS RETAIL TAX ON MOTOR FUEL
- CHAPTER 8. REGISTRATION
- CHAPTER 9. ENFORCEMENT AND PENALTIES
- CHAPTER 10. MISCELLANEOUS
- CHAPTER 11. SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
- CHAPTER 12. TAXING SITUS OF NONMOBILE TELECOMMUNICATIONS SERVICE
- CHAPTER 13. GENERAL SOURCING RULES
- ARTICLE 3. OTHER STATE INCOME TAXES
- CHAPTER 1. DEFINITIONS
- CHAPTER 2. IMPOSITION OF TAX AND DEDUCTIONS
- CHAPTER 2.5. REPEALED
- CHAPTER 3. CREDITS
- CHAPTER 3.1. REPEALED
- CHAPTER 3.2. REPEALED
- CHAPTER 3.3. REPEALED
- CHAPTER 3.4. REPEALED
- CHAPTER 3.5. REPEALED
- CHAPTER 3.6. REPEALED
- CHAPTER 3.7. REPEALED
- CHAPTER 3.8. REPEALED
- CHAPTER 3.9. REPEALED
- CHAPTER 4. RETURNS AND REMITTANCES
- CHAPTER 5. RECIPROCITY
- CHAPTER 6. PENALTIES AND ADMINISTRATION
- CHAPTER 7. MISCELLANEOUS
- CHAPTER 8. REPEALED
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- CHAPTER 1. DEFINITIONS; PRIORITY OF CREDITS
- CHAPTER 2. TEACHER SUMMER EMPLOYMENT CREDITS
- CHAPTER 3. REPEALED
- CHAPTER 4. RESEARCH EXPENSE CREDITS
- CHAPTER 5. REPEALED
- CHAPTER 6. PRISON INVESTMENT CREDITS
- CHAPTER 7. ENTERPRISE ZONE LOAN INTEREST CREDIT
- CHAPTER 8. REPEALED
- CHAPTER 9. NEIGHBORHOOD ASSISTANCE CREDITS
- CHAPTER 10. ENTERPRISE ZONE INVESTMENT COST CREDIT
- CHAPTER 11. INDUSTRIAL RECOVERY TAX CREDIT
- CHAPTER 11.5. MILITARY BASE RECOVERY TAX CREDIT
- CHAPTER 11.6. MILITARY BASE INVESTMENT COST CREDIT
- CHAPTER 12. REPEALED
- CHAPTER 13. ECONOMIC DEVELOPMENT FOR A GROWING ECONOMY TAX CREDIT
- CHAPTER 13.5. CAPITAL INVESTMENT TAX CREDIT
- CHAPTER 14. MATERNITY HOME TAX CREDIT
- CHAPTER 15. TAX CREDIT FOR COMPUTER EQUIPMENT DONATIONS
- CHAPTER 16. HISTORIC REHABILITATION CREDIT
- CHAPTER 17. INDIANA RIVERBOAT BUILDING CREDIT
- CHAPTER 18. INDIVIDUAL DEVELOPMENT ACCOUNT TAX CREDIT
- CHAPTER 19. COMMUNITY REVITALIZATION ENHANCEMENT DISTRICT TAX CREDIT
- CHAPTER 20. INCOME TAX CREDIT FOR PROPERTY TAXES PAID ON HOMESTEADS
- CHAPTER 21. EARNED INCOME TAX CREDIT
- CHAPTER 22. RESIDENTIAL HISTORIC REHABILITATION CREDIT
- CHAPTER 22.2. REPEALED
- CHAPTER 23. VOLUNTARY REMEDIATION TAX CREDIT
- CHAPTER 23.8. REPEALED
- CHAPTER 24. VENTURE CAPITAL INVESTMENT TAX CREDIT
- CHAPTER 25.2. COAL COMBUSTION PRODUCT TAX CREDIT
- CHAPTER 26. HOOSIER BUSINESS INVESTMENT TAX CREDIT
- CHAPTER 27. BLENDED BIODIESEL TAX CREDITS
- CHAPTER 28. ETHANOL PRODUCTION TAX CREDIT
- CHAPTER 29. COAL GASIFICATION TECHNOLOGY INVESTMENT TAX CREDIT
- CHAPTER 30. HEADQUARTERS RELOCATION TAX CREDIT
- CHAPTER 30.5. SCHOOL SCHOLARSHIP TAX CREDIT
- CHAPTER 31. CREDIT FOR OFFERING HEALTH BENEFIT PLANS
- CHAPTER 31.2. SMALL EMPLOYER QUALIFIED WELLNESS PROGRAM TAX CREDIT
- CHAPTER 31.5. ENERGY SAVINGS TAX CREDIT
- CHAPTER 31.9. HOOSIER ALTERNATIVE FUEL VEHICLE MANUFACTURER TAX CREDIT
- CHAPTER 32. MEDIA PRODUCTION EXPENDITURE TAX CREDIT
- CHAPTER 33. NEW EMPLOYER TAX CREDIT
- ARTICLE 3.5. LOCAL TAXATION
- CHAPTER 1. REPEALED
- CHAPTER 1.1. COUNTY ADJUSTED GROSS INCOME TAX
- CHAPTER 1.5. CALCULATION OF LEVY FREEZE AMOUNTS
- CHAPTER 2. EMPLOYMENT TAX
- CHAPTER 3. REPEALED
- CHAPTER 4. COUNTY MOTOR VEHICLE EXCISE SURTAX
- CHAPTER 5. COUNTY WHEEL TAX
- CHAPTER 6. COUNTY OPTION INCOME TAX
- CHAPTER 7. COUNTY ECONOMIC DEVELOPMENT INCOME TAX
- CHAPTER 8. REPEALED
- CHAPTER 8.5. REPEALED
- ARTICLE 4. REPEALED
- ARTICLE 4.1. DEATH TAXES
- CHAPTER 1. DEFINITIONS AND RULES OF CONSTRUCTION
- CHAPTER 2. IMPOSITION OF THE INHERITANCE TAX
- CHAPTER 3. INHERITANCE TAX EXEMPTIONS AND DEDUCTIONS
- CHAPTER 4. FILING REQUIREMENTS
- CHAPTER 5. DETERMINATION OF INHERITANCE TAX
- CHAPTER 6. SPECIAL PROCEDURES FOR APPRAISING AND TAXING CERTAIN PROPERTY INTERESTS
- CHAPTER 7. REVIEW OF INHERITANCE TAX APPRAISALS AND TAX DETERMINATIONS
- CHAPTER 8. INHERITANCE TAX LIEN AND LIMITATIONS ON THE TRANSFER OF DECEDENT'S PROPERTY
- CHAPTER 9. GENERAL INHERITANCE TAX COLLECTION PROVISIONS
- CHAPTER 10. REFUND OF INHERITANCE TAX ERRONEOUSLY OR ILLEGALLY COLLECTED
- CHAPTER 11. INDIANA ESTATE TAX
- CHAPTER 11.5. INDIANA GENERATION-SKIPPING TRANSFER TAX
- CHAPTER 12. GENERAL ADMINISTRATIVE PROVISIONS
- ARTICLE 5. REPEALED
- ARTICLE 5.1. REPEALED
- ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS
- ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES
- CHAPTER 1. REPEALED
- CHAPTER 1.1. GASOLINE TAX
- CHAPTER 1.5. REPEALED
- CHAPTER 2. REPEALED
- CHAPTER 2.1. SPECIAL FUEL TAX
- CHAPTER 2.5. SPECIAL FUEL TAX
- CHAPTER 3. REPEALED
- CHAPTER 4. REPEALED
- CHAPTER 4.1. MOTOR CARRIER FUEL TAX
- CHAPTER 5. MOTOR VEHICLE EXCISE TAX
- CHAPTER 5.1. EXCISE TAX ON RECREATIONAL VEHICLES AND TRUCK CAMPERS
- CHAPTER 5.5. COMMERCIAL VEHICLE EXCISE TAX
- CHAPTER 6. COMMERCIAL VESSEL TONNAGE TAX
- CHAPTER 6.5. AIRCRAFT LICENSE EXCISE TAX
- CHAPTER 6.6. HAZARDOUS WASTE DISPOSAL TAX
- CHAPTER 7. REPEALED
- CHAPTER 8. REPEALED
- CHAPTER 9. AUTO RENTAL EXCISE TAX
- CHAPTER 9.5. VANDERBURGH COUNTY SUPPLEMENTAL AUTO RENTAL EXCISE TAX
- CHAPTER 9.7. MARION COUNTY SUPPLEMENTAL AUTO RENTAL EXCISE TAX
- CHAPTER 10. LOCAL EMERGENCY PLANNING AND RIGHT TO KNOW FUND
- CHAPTER 11. BOAT EXCISE TAX
- ARTICLE 7. TOBACCO TAXES
- ARTICLE 8. MISCELLANEOUS
- CHAPTER 1. PETROLEUM SEVERANCE TAX
- CHAPTER 2. REPEALED
- CHAPTER 3. DEPARTMENT OF STATE REVENUE.POWERS AND DUTIES
- CHAPTER 4. REPEALED
- CHAPTER 5. EXEMPTION OF PROCEEDS AND INTEREST ON MUNICIPAL BONDS FROM ALL TAXES
- CHAPTER 6. REPEALED
- CHAPTER 7. REPEALED
- CHAPTER 8. RECIPROCAL FULL FAITH AND CREDIT TAXATION ACT
- CHAPTER 9. REPEALED
- CHAPTER 10. REPEALED
- CHAPTER 11. EMPLOYEE MEDICAL CARE SAVINGS ACCOUNT PLANS
- CHAPTER 12. ELIGIBLE EVENT; EXEMPTION FROM TAXATION
- ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
- CHAPTER 1. DEFINITIONS AND APPLICABILITY
- CHAPTER 2. DEPARTMENT ORGANIZATION
- CHAPTER 3. DUTIES, POWERS, AND RESPONSIBILITIES
- CHAPTER 4. DIVISIONS OF THE DEPARTMENT
- CHAPTER 5. ASSESSMENT OF TAXES
- CHAPTER 6. FILING AND DUE DATES
- CHAPTER 7. CONFIDENTIALITY
- CHAPTER 8. COLLECTION
- CHAPTER 9. REFUNDS
- CHAPTER 9.5. SET OFF OF REFUNDS
- CHAPTER 10. PENALTIES AND INTEREST
- CHAPTER 11. TRANSITION
- CHAPTER 12. TAXPAYER EDUCATION AND INFORMATION PROGRAM
- CHAPTER 13. REPEALED
- CHAPTER 14. ANNUAL PUBLIC HEARING AND DEPARTMENT REPORT
- CHAPTER 15. TAXING SITUS OF MOBILE TELECOMMUNICATIONS SERVICE
- ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES
- CHAPTER 1. ST. JOSEPH COUNTY INNKEEPER'S TAX
- CHAPTER 2. LAKE COUNTY INNKEEPER'S TAX
- CHAPTER 2.5. VANDERBURGH COUNTY INNKEEPER'S TAX
- CHAPTER 3. FLOYD/CLARK COUNTY INNKEEPER'S TAX
- CHAPTER 4. MONROE COUNTY INNKEEPER'S TAX
- CHAPTER 5. REPEALED
- CHAPTER 6. LAPORTE COUNTY INNKEEPER'S TAX
- CHAPTER 7. TIPPECANOE COUNTY INNKEEPER'S TAX
- CHAPTER 8. MARION COUNTY INNKEEPER'S TAX
- CHAPTER 9. ALLEN COUNTY INNKEEPER'S TAX
- CHAPTER 10. WAYNE COUNTY INNKEEPER'S TAX
- CHAPTER 10.5. WHITE COUNTY INNKEEPER'S TAX
- CHAPTER 11. VIGO COUNTY INNKEEPER'S TAX
- CHAPTER 12. MARION COUNTY FOOD AND BEVERAGE TAX
- CHAPTER 13. MARION COUNTY ADMISSIONS TAX
- CHAPTER 14. BROWN COUNTY INNKEEPER'S TAX
- CHAPTER 15. JEFFERSON COUNTY INNKEEPER'S TAX
- CHAPTER 16. HOWARD COUNTY INNKEEPER'S TAX
- CHAPTER 17. MADISON COUNTY INNKEEPER'S TAX
- CHAPTER 18. UNIFORM COUNTY INNKEEPER'S TAX
- CHAPTER 19. ELKHART COUNTY INNKEEPER'S TAX
- CHAPTER 20. VANDERBURGH COUNTY FOOD AND BEVERAGE TAX
- CHAPTER 21. DELAWARE COUNTY FOOD AND BEVERAGE TAX
- CHAPTER 22. REPEALED
- CHAPTER 23. REPEALED
- CHAPTER 24. NASHVILLE FOOD AND BEVERAGE TAX
- CHAPTER 25. HENRY COUNTY FOOD AND BEVERAGE TAX
- CHAPTER 26. MADISON COUNTY FOOD AND BEVERAGE TAX
- CHAPTER 27. MISCELLANEOUS LOCAL FOOD AND BEVERAGE TAXES
- CHAPTER 28. HENDRICKS COUNTY ADMISSIONS TAX
- CHAPTER 29. INNKEEPER'S TAX ADMINISTRATION
- CHAPTER 30. REPEALED
- CHAPTER 31. CAPITAL IMPROVEMENT BOARD REVENUE REPLACEMENT SUPPLEMENTAL TAX
- CHAPTER 32. JACKSON COUNTY INNKEEPER'S TAX
- CHAPTER 33. ALLEN COUNTY SUPPLEMENTAL FOOD AND BEVERAGE TAX
- CHAPTER 34. ENTERTAINMENT FACILITY ADMISSIONS TAX
- CHAPTER 35. STADIUM AND CONVENTION BUILDING FOOD AND BEVERAGE TAX FUNDING
- CHAPTER 36. LAKE COUNTY AND PORTER COUNTY FOOD AND BEVERAGE TAX
- CHAPTER 37. HENDRICKS COUNTY INNKEEPER'S TAX
- CHAPTER 38. FOOD AND BEVERAGE TAXES IN WAYNE COUNTY
- CHAPTER 39. COUNTY OPTION DOG TAX
- CHAPTER 40. STEUBEN COUNTY FOOD AND BEVERAGE TAX
- CHAPTER 41. MONROE COUNTY FOOD AND BEVERAGE TAX
- CHAPTER 42. YOUTH SPORTS COMPLEX ADMISSIONS TAX