Indiana

General Definitions and Rules of Construction

Exemptions

County Option Exemption of Business Personal Property

County Option Exemption of Mobile Homes and Manufactured Homes

Exemption Procedures

Assessed Value Deductions and Deduction Procedures

Deduction for Rehabilitation or Redevelopment of Real Property in Economic Revitalization Areas

Investment Deduction

Infrastructure Development Zones

Deduction for Model Residence

Deduction for Personal Property Within a Certified Technology Park

Deduction for Residence in Inventory

Legalization of Certain Actions Taken Under IC 6-1.1-12.1

Review of Current Assessments by County Property Tax Assessment Board of Appeals

Review of Assessments by the Department of Local Government Finance

Procedures for Review and Appeal of Assessment and Correction of Errors

Limitations on the Powers of Officials and Boards to Change Personal Property Assessments

Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies

Limitations on Property Tax Rates and Appropriations

Civil Government Property Tax Controls

Public School Corporation Property Tax Controls

Imposition of Tax

Procedures for Issuance of Bonds and Other Evidences of Indebtedness by Political Subdivisions

Rainy Day Fund Loans to Certain Counties

Distressed Political Subdivisions

Local Homestead Credits

Credit for Excessive Property Taxes

Rainy Day Fund Loans to the City of LaPorte

Tax Increment Replacement

Rainy Day Fund Loans for Taxing Units Affected by Transmission Manufacturer Bankruptcy

Rainy Day Fund Loans for Eligible School Corporations

Loans to Qualified Taxing Units

Rainy Day Fund Loans to Qualified Taxing Units

Rainy Day Fund Loans for Qualified Taxing Units

General Procedures for Property Tax Collection

Loans to Qualified Taxing Units in Lake County

Provisional Property Tax Statements

Provisions for Collection of Delinquent Personal Property Taxes

Collection of Delinquent Personal Property Taxes Attributable to a Mobile Home

Definitions Applicable to Chapters 24, 24.5, and 25

Sale of Real Property When Taxes or Special Assessments Become Delinquent

Determination of Serial Tax Delinquencies

Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments

Refunds for Erroneous or Excessive Tax Payments

Settlement for Amounts Collected by County Treasurer

County Property Tax Assessment Board of Appeals

Procedures for Personal Property Assessment

General Provisions Concerning the Department of Local Government Finance

Department of Local Government Finance─Adoption of Rules, Forms, and Returns

Computer Specifications

Professional Appraisers and Professional Appraisal Firms

Department of Local Government Finance Division of Data Analysis

Determination of School Assessment Ratios and Adjustment Factors

Supervision of Assessing Officials

Training of Assessing Officials

Assessor-Appraiser Examination and Certification

Assessor, Appraiser, and Tax Representative Standards of Conduct

Miscellaneous Assessment and Collection Provisions

Miscellaneous Penalty and Interest Provisions

Economic Development Districts

Procedures for Real Property Assessment

Maritime Opportunity Districts

Cumulative Fund Tax Levy Procedures

Brownfield Revitalization Zone Tax Abatement

Economic Development Incentive Accountability

Enterprise Zone Investment Deduction

Brownfield Tax Reduction or Waiver

County Option Deduction for Land Bank Transferees

Abatement Deduction for Vacant Buildings in an Entrepreneur and Enterprise District

County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities

Urban Agricultural Zones

County Option Circuit Breaker Tax Credit

Real Property Assessment Records

Sales Disclosure Forms

County Option Property Tax Relief for Homesteads

Credit for Community Land Trust Property

Deduction for Aircraft

Local Property Tax Credits

County Option Homestead Property Tax Deferral Program

Assessment of Certain Forest Lands

Assessment of Certain Windbreaks

Assessment of Filter Strips

Assessment of Cemetery Land

Taxation of Mobile Homes

Taxation of Public Utility Companies

Controlled Environment Agriculture Property

Credit for Railroad Car Maintenance and Improvements

Assessment of Industrial Facilities in Lake County

Assessment of Industrial Facilities

Assessment of Omitted or Undervalued Tangible Property

Definitions

Establishment of Board

Employees

Appeals of Determinations by Assessing Officials

Appeals of Final Determinations by the Department of Local Government Finance

Adoption of Rules

Definitions

Miscellaneous

Simplified Sales and Use Tax Administration Act

Taxing Situs of Nonmobile Telecommunications Service

General Sourcing Rules

Amnesty Program for Unpaid Use Tax on Claimed Race Horses

Gross Retail and Use Tax Exemption For Data Center Equipment

State Gross Retail Tax

Use Tax

Collection of Use Tax on Gasoline

Retail Transactions of Retail Merchant

Exempt Transactions of Retail Merchant

Returns, Remittances, and Refunds

Collection and Remittance of State Gross Retail Tax on Motor Fuel

Registration

Enforcement and Penalties

Definitions

Imposition of Tax and Deductions

Pass Through Entity Tax

Credits

Returns and Remittances

Partnership Audit and Administrative Adjustments

Reciprocity

Penalties and Administration

Miscellaneous

Supplemental Net Income Tax Filings

Definitions; Priority of Credits

Enterprise Zone Investment Cost Credit

Industrial Recovery Tax Credit

Economic Development for a Growing Economy Tax Credit

Historic Rehabilitation Tax Credit

Historic Rehabilitation Tax Credit

Individual Development Account Tax Credit

Community Revitalization Enhancement District Tax Credit

Income Tax Credit for Property Taxes Paid on Homesteads

Earned Income Tax Credit

Residential Historic Rehabilitation Credit

Venture Capital Investment Tax Credit

Hoosier Business Investment Tax Credit

Coal Gasification Technology Investment Tax Credit

Headquarters Relocation Tax Credit

School Scholarship Tax Credit

Redevelopment Tax Credit

Tax Credit for Natural Gas Powered Vehicles

Affordable and Workforce Housing Tax Credit

Foster Care Support Tax Credit

Film and Media Production Tax Credit

Mine Reclamation Tax Credit

Health Reimbursement Arrangement Credit

Railroad Tax Credit for Qualified Infrastructure Investment

Employment of Individuals with Disability Tax Credit

Employer Child Care Expenditure Credits

Research Expense Credits

Physician Practice Ownership Tax Credit

Attainable Homeownership Tax Credit

Small Modular Nuclear Reactor Manufacturing Expense Tax Credit

Enterprise Zone Loan Interest Credit

Neighborhood Assistance Credits

Municipal Vehicle Excise Tax

Municipal Wheel Tax

County Vehicle Excise Tax

County Wheel Tax

Purpose; Application; Transitional Provisions

Permitted Expenditures

Supplemental Allocation and Distribution Requirements

Definitions

Adopting Body; Adoption Procedures; Effective Date of Ordinances

Imposition of Tax

Property Tax Relief Rates

Expenditure Rate

Special Purpose Rates

Administration of Tax

Distribution of Revenue

Definitions and Rules of Construction

Refund of Inheritance Tax Erroneously or Illegally Collected

General Administrative Provisions

Filing Requirements

Determination of Inheritance Tax

Special Procedures for Appraising and Taxing Certain Property Interests

Review of Inheritance Tax Appraisals and Tax Determinations

Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property

General Inheritance Tax Collection Provisions

Definitions

Imposition of Tax

Business Transaction Rules

Rules for Attributing Receipts

Alternative Calculations; Combined Returns

Returns

Penalties

Financial Institutions Tax Fund

Miscellaneous

Gasoline Tax

Fuel Tax Index Factors

Boat Excise Tax

Road Tax Credit

Aviation Fuel Excise Tax

Alternative Fuel Decals

Heavy Equipment Rental Excise Tax

Vehicle Sharing Excise Tax

Special Fuel Tax

Motor Carrier Fuel Tax

Motor Vehicle Excise Tax

Excise Tax on Recreational Vehicles and Truck Campers

Commercial Vehicle Excise Tax

Commercial Vessel Tonnage Tax

Aircraft License Excise Tax

Auto Rental Excise Tax

Vanderburgh County Supplemental Auto Rental Excise Tax

Marion County Supplemental Auto Rental Excise Tax

Cigarette Tax

Tobacco Products Tax

Controlled Substance Excise Tax

Electronic Cigarette Tax

Petroleum Severance Tax

Employee Medical Care Savings Account Plans

Eligible Event; Exemption From Taxation

Disaster Recovery Exemptions

Motorsports Admissions Fee

Nonprofit Agricultural Organization Health Coverage Tax

Exemption of Proceeds and Interest on Municipal Bonds From All Taxes

Reciprocal Full Faith and Credit Taxation Act

Definitions and Applicability

Penalties and Interest

Transition

Taxpayer Education and Information Program

Annual Public Hearing and Department Report

Taxing Situs of Mobile Telecommunications Service

Department of State Revenue Pilot Program

Income Tax Return Preparers; Preparer Tax Identification Numbers

Payroll Service Provider Registration

Tax Remittance and Liability for Payment

Department Organization

Duties, Powers, and Responsibilities

Divisions of the Department

Assessment of Taxes

Filing and Due Dates

Confidentiality

Collection

Refunds

Set Off of Refunds

Treasury Offset Program

St. Joseph County Innkeeper's Tax

Wayne County Innkeeper's Tax

White County Innkeeper's Tax

Vigo County Innkeeper's Tax

Marion County Food and Beverage Tax

Marion County Admissions Tax

Brown County Innkeeper's Tax

Jefferson County Innkeeper's Tax

Madison County Innkeeper's Tax

Uniform County Innkeeper's Tax

Elkhart County Innkeeper's Tax

Lake County Innkeeper's Tax

Vanderburgh County Innkeeper's Tax

Vanderburgh County Food and Beverage Tax

Delaware County Food and Beverage Tax

Nashville Food and Beverage Tax

Henry County Food and Beverage Tax

Madison County Food and Beverage Tax

Miscellaneous Local Food and Beverage Taxes

Hendricks County Admissions Tax

Innkeeper's Tax Administration

Food and Beverage Tax Administration

Floyd/Clark County Innkeeper's Tax

Capital Improvement Board Revenue Replacement Supplemental Tax

Jackson County Innkeeper's Tax

Allen County Supplemental Food and Beverage Tax

Entertainment Facility Admissions Tax

Stadium and Convention Building Food and Beverage Tax Funding

Lake County and Porter County Food and Beverage Tax

Hendricks County Innkeeper's Tax

County Option Dog Tax

Monroe County Innkeeper's Tax

Steuben County Food and Beverage Tax

Monroe County Food and Beverage Tax

Youth Sports Complex Admissions Tax

Cloverdale Food and Beverage Tax

City of Fishers Food and Beverage Tax

Rockville Food and Beverage Tax

Historic Hotels Food and Beverage Tax

Historic Hotels Supplemental Innkeeper's Tax

Performing Arts Center Admissions Tax

Orange County Food and Beverage Tax

Vigo County Food and Beverage Tax

Attica Food and Beverage Tax

Danville Food and Beverage Tax

Greenwood Food and Beverage Tax

Whitestown Food and Beverage Tax

Knox County Innkeeper's Tax

Columbia City Food and Beverage Tax

Merrillville Food and Beverage Tax

Jasper Food and Beverage Tax

Hamilton County Innkeeper's Tax

Decatur County Food and Beverage Tax

Hammond Food and Beverage Tax

Cicero Food and Beverage Tax

LaPorte County Innkeeper's Tax

LaGrange County Innkeeper's Tax

Marion Food and Beverage Tax

Shelbyville Food and Beverage Tax

New Haven Food and Beverage Tax

Richmond Food and Beverage Tax

Centerville Food and Beverage Tax

Cambridge City Food and Beverage Tax

Hagerstown Food and Beverage Tax

Fountain City Food and Beverage Tax

Greens Fork Food and Beverage Tax

Tippecanoe County Innkeeper's Tax

Milton Food and Beverage Tax

Dublin Food and Beverage Tax

Mount Auburn Food and Beverage Tax

Madison Food and Beverage Tax

Boone County Innkeeper's Tax

Parke County Innkeeper's Tax

Switzerland County Innkeeper's Tax

Ellettsville Food and Beverage Tax

Marion County Innkeeper's Tax

Allen County Innkeeper's Tax

Prohibition on State or Local Tax on Internet Access