Indiana Code — 6
Browse 1,336 sections in division 6 of the Indiana code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 6-3-1-1. Short title
- § 6-3-1-2. Construction of definitions
- § 6-3-1-2.5. "Armed forces of the United States"
- § 6-3-1-2.7. "National Guard"
- § 6-3-1-3. Repealed
- § 6-3-1-3.1. Repealed
- § 6-3-1-3.5. "Adjusted gross income"
- § 6-3-1-3.7. Expired
- § 6-3-1-4. "Department"
- § 6-3-1-5. "Employer"
- § 6-3-1-6. "Employee"
- § 6-3-1-7. "Fiduciary"
- § 6-3-1-8. "Gross income"
- § 6-3-1-9. "Individual"
- § 6-3-1-10. "Corporation"
- § 6-3-1-11. "Internal Revenue Code"
- § 6-3-1-12. "Resident"
- § 6-3-1-13. "Nonresident"
- § 6-3-1-14. "Person"
- § 6-3-1-15. "Taxpayer"
- § 6-3-1-16. "Taxable year"
- § 6-3-1-17. Repealed
- § 6-3-1-18. Repealed
- § 6-3-1-19. "Partnership" and "partner"
- § 6-3-1-19.5. Repealed
- § 6-3-1-20. "Business income"
- § 6-3-1-21. "Nonbusiness income"
- § 6-3-1-22. "Commercial domicile"
- § 6-3-1-23. "Compensation"
- § 6-3-1-24. "Sales"
- § 6-3-1-25. "State"
- § 6-3-1-26. "Foreign corporation"
- § 6-3-1-27. "United States"
- § 6-3-1-28. "Combined income tax return"
- § 6-3-1-29. "Eligible individual"
- § 6-3-1-30. "Holocaust victim's settlement payment"
- § 6-3-1-31. "Victim of the September 11 terrorist attack"
- § 6-3-1-32. "September 11 terrorist attack settlement payment"
- § 6-3-1-33. "Bonus depreciation"
- § 6-3-1-34. "Qualified military income"
- § 6-3-1-34.5. "Captive real estate investment trust"
- § 6-3-1-35. "Pass through entity"
- § 6-3-1-36. "Eligible community foundation"
- § 6-3-1-37. "Telecommunication services"
- § 6-3-1-38. "Broadcast services"
- § 6-3-1-39. "Preliminary federal net operating loss"
- § 6-3-1-40. "Separately stated net operating loss"
- § 6-3-1-41. "Investment partnership"
- § 6-3-1-42. "Qualifying investment securities"
- § 6-3-1-43. "Qualifying investment partnership income"
- § 6-3-2-0.3. Intent of general assembly adding section 2.3 of this chapter
- § 6-3-2-1. Imposition of tax; tax rate; calculation and certification of individual adjusted gross income tax rate
- § 6-3-2-1.5. Expired
- § 6-3-2-1.7. Election for certain corporations; qualified distribution sales to a distributor for resale; sourcing of the sale
- § 6-3-2-1.9. "Federal taxable income" for determination of state net operating loss deduction
- § 6-3-2-2. "Adjusted gross income derived from sources within Indiana"; apportionment; payroll factor; sales factor; property factor; pass through entities
- § 6-3-2-2.1. Expired
- § 6-3-2-2.2. Interest income, discounts, and receipts attributable to state
- § 6-3-2-2.3. In-state commercial printing for out-of-state customer
- § 6-3-2-2.4. Foreign operating corporations; determination of percentage of business activity outside United States
- § 6-3-2-2.5. Resident persons; net operating loss; adjusted gross income
- § 6-3-2-2.6. Corporations and nonresident persons; net operating losses
- § 6-3-2-2.7. Team members; Indiana income; rules
- § 6-3-2-2.8. Exemption; nonprofit entities; Subchapter S corporations; financial institutions; insurance companies; international banking facilities
- § 6-3-2-2.9. Repealed
- § 6-3-2-3. Repealed
- § 6-3-2-3.1. Taxation; nonprofit entities; unrelated business income
- § 6-3-2-3.2. Indiana income of race team members
- § 6-3-2-3.3. "Nonresident partner"; allocation to partner's state of residence or commercial domicile; treatment as business income; apportionment
- § 6-3-2-3.5. Exemption; fares for public transportation services
- § 6-3-2-3.7. Remainder of federal civil service annuity minus certain retirement benefits; deduction
- § 6-3-2-4. Military service deduction; retirement income or survivor's benefits deduction
- § 6-3-2-5. Repealed
- § 6-3-2-5.3. Repealed
- § 6-3-2-5.5. Repealed
- § 6-3-2-6. Deduction; rent payments
- § 6-3-2-7. Repealed
- § 6-3-2-8. Enterprise zone employers; exemption from deduction
- § 6-3-2-9. Disability retirement; deduction; amount
- § 6-3-2-10. Unemployment compensation; deduction
- § 6-3-2-11. Deductions from adjusted gross income; federal employee paid leave
- § 6-3-2-12. Foreign source dividends; deduction; computation
- § 6-3-2-13. Expired
- § 6-3-2-14. Repealed
- § 6-3-2-14.1. Prize money accruing before July 1, 2002; exemption
- § 6-3-2-14.5. Repealed
- § 6-3-2-15. Repealed
- § 6-3-2-16. Transactions between taxable entity and unitary taxpayer subject to IC 6-5.5
- § 6-3-2-17. Repealed
- § 6-3-2-18. Employee medical care savings accounts; exemption limited to deposits before January 1, 2016
- § 6-3-2-19. Distributions for higher education; exemptions
- § 6-3-2-20. Corporations; intangible expenses; directly related interest expenses; exceptions
- § 6-3-2-21.7. Exemption for certain income derived from patents
- § 6-3-2-22. Deduction; unreimbursed education expenditures
- § 6-3-2-24. Income tax exemption; Olympic medalist
- § 6-3-2-25. Adjusted gross income tax deduction for property taxes imposed for March 1, 2006, or January 15, 2007, assessment
- § 6-3-2-26. Deduction for contributions to a regional development authority infrastructure fund
- § 6-3-2-27.5. Exemption for Indiana income earned by nonresidents
- § 6-3-2-28. Deduction for qualified health care sharing expenses
- § 6-3-2-29. Deduction for specified research or experimental expenditures
- § 6-3-2-30. Deduction for qualified production property; recapture
- § 6-3-2-31. Deduction for qualified tips
- § 6-3-2-32. Deduction for qualified overtime compensation
- § 6-3-2-33. Deduction for qualified passenger vehicle loan interest
- § 6-3-3-1. Amounts deducted and withheld
- § 6-3-3-2. Repealed
- § 6-3-3-3. Taxes paid to other states; liability for income tax to a foreign country
- § 6-3-3-4. Repealed
- § 6-3-3-4.1. Repealed
- § 6-3-3-5. Credit; charitable contribution; postsecondary educational institutions; educational foundations
- § 6-3-3-5.1. Repealed
- § 6-3-3-6. Repealed
- § 6-3-3-7. Repealed
- § 6-3-3-8. Repealed
- § 6-3-3-9. Unified tax credit for the elderly
- § 6-3-3-10. Enterprise zone employers; credit; employment expenditures
- § 6-3-3-12. Credit for contributions to Indiana529 plan; date of contribution; repayment of credit after nonqualified withdrawals
- § 6-3-3-12.1. Credit for contributions to ABLE account; date of contribution; repayment of credit after nonqualified withdrawals
- § 6-3-3-13. Adoption credit
- § 6-3-3-14.5. Credit for amounts expended by teacher for classroom supplies
- § 6-3-3-14.6. Repealed
- § 6-3-4-1. Who must make returns
- § 6-3-4-1.5. Returns filed by professional preparers
- § 6-3-4-2. Returns; fiduciaries; husband and wife
- § 6-3-4-3. Filing date
- § 6-3-4-4. Repealed
- § 6-3-4-4.1. Estimated payments by individual taxpayers; declaration of estimated tax
- § 6-3-4-4.2. Estimated payments by corporate taxpayers; report and payment of estimated tax; electronic funds transfer
- § 6-3-4-5. Payment of tax
- § 6-3-4-6. Furnishing federal return to department; notice of modification; amended returns
- § 6-3-4-7. Repealed
- § 6-3-4-8. Income withholding; wages; reports; penalties
- § 6-3-4-8.1. Monthly return and remittance; periodic deposit and informational return; online tax filing; notice to employers
- § 6-3-4-8.2. Income withholding; gambling winnings; inflation adjustment
- § 6-3-4-8.5. Liability of transferee of property
- § 6-3-4-9. Reports of payment to recipients
- § 6-3-4-10. Partnership returns
- § 6-3-4-11. Partnerships not subject to tax
- § 6-3-4-12. Nonresident partners; withholding rate; returns; credits for tax withheld
- § 6-3-4-13. Corporations; withholding from dividends to nonresident shareholders
- § 6-3-4-13.5. Income withholding; first payment of prize money; racing event at qualified motorsports facility
- § 6-3-4-14. Affiliated group of corporations; consolidated returns
- § 6-3-4-15. Trusts or estates; distribution of income to nonresident beneficiaries; deduction, retention, and pay over of tax due; returns required
- § 6-3-4-15.1. Prescribe procedures
- § 6-3-4-15.7. Annuity, pension, retirement, or other deferred compensation plans; withholding requests; payor responsibility; guidelines; designation of local income tax liability
- § 6-3-4-16. Procedures to implement crosschecks between certain forms
- § 6-3-4-16.3. Corporations; electronic return; exceptions
- § 6-3-4-16.5. Electronic filing; withholding
- § 6-3-4-16.7. Reports in electronic format
- § 6-3-4-17. Quarterly reports concerning local income taxes
- § 6-3-5-1. Nonresidents; Indiana income
- § 6-3-5-2. Repealed
- § 6-3-5-3. Indiana residents working in Illinois
- § 6-3-5-4. Mutual economic development agreements with bordering states; payment agreement
- § 6-3-5-5. Election to receive payment in lieu of economic development for a growing economy tax credit; requirements
- § 6-3-6-1. Repealed
- § 6-3-6-2. Repealed
- § 6-3-6-3. Repealed
- § 6-3-6-4. Repealed
- § 6-3-6-5. Repealed
- § 6-3-6-6. Repealed
- § 6-3-6-7. Repealed
- § 6-3-6-8. Repealed
- § 6-3-6-9. Repealed
- § 6-3-6-10. Taxpayers' record keeping requirements; false entries; offenses
- § 6-3-6-11. Evasion of tax; offenses; prosecution
- § 6-3-6-12. Repealed
- § 6-3-6-13. Repealed
- § 6-3-6-14. Repealed
- § 6-3-7-1. Repealed
- § 6-3-7-2. Repealed
- § 6-3-7-2.5. Repealed
- § 6-3-7-3. Collected revenue; distribution and use
- § 6-3-7-4. Repealed
- § 6-3-7-5. Independent contractor; worker's compensation election for exemption; notification of tax treatment
- § 6-6-5-0.1. Application of certain amendments to chapter
- § 6-6-5-0.5. Application
- § 6-6-5-1. Definitions; applicability
- § 6-6-5-2. Vehicle excise tax; imposition; proof of payment of property tax not required; unpaid tax
- § 6-6-5-3. Valuation of vehicles
- § 6-6-5-3.5. Trailer registration; weight; fees
- § 6-6-5-4. Repealed
- § 6-6-5-5. Amount of tax credit against tax
- § 6-6-5-5.1. Repealed
- § 6-6-5-5.2. Credit for certain veterans who are not eligible for a property tax deduction
- § 6-6-5-5.5. Repealed
- § 6-6-5-5.6. Repealed
- § 6-6-5-5.7. Repealed
- § 6-6-5-6. Repealed
- § 6-6-5-6.7. "Passenger motor vehicle"; credits for rental vehicles; inspection of records
- § 6-6-5-7. Repealed
- § 6-6-5-7.2. Application of section; proration of tax; credits; refund for destroyed vehicle not replaced
- § 6-6-5-7.4. Refund of taxes paid for vehicle used in other state
- § 6-6-5-7.5. Repealed
- § 6-6-5-7.7. Tax credit or refund claims; inspection of records; improperly allowed claims
- § 6-6-5-7.9. Repealed
- § 6-6-5-8. Repealed
- § 6-6-5-9. Administration and collection of taxes; service charge; report; distribution of credited delinquent taxes
- § 6-6-5-9.5. Excise tax replacement disbursement; calculation and procedure; transfers from state general fund
- § 6-6-5-10. Collection procedures; duties of county officials; distribution
- § 6-6-5-10.4. Verification of taxes collected for each taxing unit
- § 6-6-5-10.5. Municipal corporations; estimates of amounts to be distributed
- § 6-6-5-11. Registration of vehicle without payment of tax; offenses
- § 6-6-5-12. Repealed
- § 6-6-5-13. Agents for collection of tax
- § 6-6-5-14. Limitations on indebtedness of political or municipal corporations; effect
- § 6-6-5-15. Consolidation of taxes for taxpayers owning more than one vehicle
- § 6-6-5-16. Appropriation for administration
- § 6-6-6-1. "Commercial vessel"
- § 6-6-6-2. Taxable vessel; rate
- § 6-6-6-3. Return; filing
- § 6-6-6-4. Certified copy of registration certificate required
- § 6-6-6-5. Liability for tax; payment date
- § 6-6-6-6. Department of local government finance; powers and duties
- § 6-6-6-7. Tax in lieu of property taxes
- § 6-6-6-8. Navigation companies; failure to file return; actions against
- § 6-6-6-9. Navigation companies; false returns; penalty
- § 6-6-6-10. Violations by state or local officers; offense
- § 6-6-9-1. "Department" defined
- § 6-6-9-2. "Gross retail income" defined
- § 6-6-9-3. "Passenger motor vehicle" defined
- § 6-6-9-4. "Person" defined
- § 6-6-9-5. "Retail merchant" defined
- § 6-6-9-6. "Truck" defined
- § 6-6-9-7. Imposition of tax; amount
- § 6-6-9-8. Exemption of certain trucks and peer to peer vehicle sharing
- § 6-6-9-9. Liability for tax
- § 6-6-9-10. Manner of imposition, payment, and collection; filing of returns
- § 6-6-9-11. Revenues; deposit; auto rental excise tax account; distribution of funds to county treasurers; distribution among taxing units of counties; warrants
- § 6-6-11-1. "Boat" or "Watercraft"
- § 6-6-11-2. Repealed
- § 6-6-11-3. Repealed
- § 6-6-11-4. Repealed
- § 6-6-11-5. "Tax situs"
- § 6-6-11-6. "Taxing district"
- § 6-6-11-7. "Taxing unit"
- § 6-6-11-8. Boat registration; boat excise tax
- § 6-6-11-9. Repealed
- § 6-6-11-10. Amount of tax; computation
- § 6-6-11-11. Reductions in tax; age of boat
- § 6-6-11-12. Repealed
- § 6-6-11-12.5. Repealed
- § 6-6-11-13. Payments; bureau of motor vehicles
- § 6-6-11-14. Boats subject to tax after the regular annual tax payment date; payment; amount
- § 6-6-11-15. Repealed
- § 6-6-11-16. Repealed
- § 6-6-11-17. Repealed
- § 6-6-11-17.5. Repealed
- § 6-6-11-18. Repealed
- § 6-6-11-19. Repealed
- § 6-6-11-20. Collection and administration of tax by bureau of motor vehicles
- § 6-6-11-21. Tax payment form
- § 6-6-11-22. Repealed
- § 6-6-11-23. Repealed
- § 6-6-11-23.5. Repealed
- § 6-6-11-24. Repealed
- § 6-6-11-25. Failure to pay tax; penalty
- § 6-6-11-26. Repealed
- § 6-6-11-27. Repealed
- § 6-6-11-28. Enforcement; lessors of dockage space, slips, or storage space; information
- § 6-6-11-29. Transfer of money collected by BMV
- § 6-6-11-30. Excise tax summary
- § 6-6-11-31. Boat excise tax fund; state welfare and tuition support allocation amount
- § 6-6-11-32. Repealed
- § 6-6-11-33. County treasurer; duties
- § 6-6-11-34. Repealed
- § 6-6-11-35. Repealed
- § 6-6-11-36. Indebtedness of political or municipal corporations; assessed valuation
- § 6-6-12-1. Applicability
- § 6-6-12-2. Applicable after 2013
- § 6-6-12-3. "Carrier"
- § 6-6-12-4. "Road tax"
- § 6-6-12-5. Tax credit claim
- § 6-6-12-6. Tax credit amount
- § 6-6-12-7. Procedure for claiming credit
- § 6-6-12-8. Refundable credit
- § 6-6-12-9. False statement; fraudulent fuel receipts; penalties
- § 6-6-13-1. Applicability
- § 6-6-13-2. "Aviation fuel"
- § 6-6-13-3. "Department"
- § 6-6-13-4. "Person"
- § 6-6-13-5. "Retailer"
- § 6-6-13-6. Excise tax imposed
- § 6-6-13-7. Exempt entities
- § 6-6-13-8. Exemption certificates
- § 6-6-13-9. Schedule of remittance
- § 6-6-13-10. Method of remittance
- § 6-6-13-11. Collection allowance
- § 6-6-13-12. Excise tax collected held in trust; personal liability
- § 6-6-13-13. Failure to collect or remit; monetary penalties; criminal liability
- § 6-6-13-14. Listed tax
- § 6-6-13-15. Deposit of aviation fuel excise tax revenue
- § 6-6-14-1. "Alternative fuel"
- § 6-6-14-2. "Department"
- § 6-6-14-3. "Special fuel"
- § 6-6-14-4. Alternative fuel decals; annual fees
- § 6-6-14-5. Temporary trip permits
- § 6-6-14-6. Propane dealer license
- § 6-6-14-7. Alternative fuel decal application
- § 6-6-14-8. Affixing an alternative fuel decal; replacement