Indiana Code
Title 6. Taxation
Article 8. Miscellaneous

6-8-1-1. "Person" Defined - Sec. 1. As used in this chapter, "person" means any...

6-8-1-2. "Department" Defined - Sec. 2. As used in this chapter, "department" refers to...

6-8-1-3. "Taxpayer" Defined - Sec. 3. As used in this chapter, "taxpayer" means any...

6-8-1-4. "Value" Defined - Sec. 4. As used in this chapter, "value" means the...

6-8-1-5. "Petroleum", "Natural Gas", "Oil", and "Barrel of Oil" Defined - Sec. 5. (a) As used in this chapter, "petroleum" means...

6-8-1-6. "Producer" Defined - Sec. 6. As used in this chapter, "producer" means a...

6-8-1-7. "Owner" Defined - Sec. 7. As used in this chapter, "owner" means a...

6-8-1-8. Rate of Taxation - Sec. 8. A tax at a rate equal to the...

6-8-1-9. Tax Liens - Sec. 9. The tax imposed by section 8 of this...

6-8-1-10. Liability for Tax - Sec. 10. Any person purchasing or receiving possession of such...

6-8-1-11. Payment of Tax; Right of Reimbursement - Sec. 11. A person reporting and paying a tax levied...

6-8-1-12. Duties of Department - Sec. 12. The department shall administer and collect the tax...

6-8-1-13. Repealed - Formerly: Acts 1947, c.278, s.13. Repealed by Acts 1980, P.L.61,...

6-8-1-14. Repealed - Formerly: Acts 1947, c.278, s.14. Repealed by Acts 1980, P.L.61,...

6-8-1-15. Repealed - Formerly: Acts 1947, c.278, s.15. Repealed by Acts 1980, P.L.61,...

6-8-1-16. Repealed - Formerly: Acts 1947, c.278, s.16. Repealed by Acts 1980, P.L.61,...

6-8-1-17. Repealed - Formerly: Acts 1947, c.278, s.17. Repealed by Acts 1980, P.L.61,...

6-8-1-18. Tax Additional to All Other Taxes - Sec. 18. The tax imposed by this chapter shall be...

6-8-1-19. Amount Collected From Tax; Failure of Collecting Trustee to Pay; Offense - Sec. 19. Any person charging against or deducting from any...

6-8-1-20. Repealed - Formerly: Acts 1947, c.278, s.20. Repealed by Acts 1980, P.L.61,...

6-8-1-21. Repealed - Formerly: Acts 1947, c.278, s.21. Repealed by Acts 1980, P.L.61,...

6-8-1-22. Repealed - Formerly: Acts 1947, c.278, s.22. Repealed by Acts 1980, P.L.61,...

6-8-1-23. Record Keeping Violations; Offenses - Sec. 23. (a) It is a Class C infraction for...

6-8-1-24. Evasion of Tax; Offenses - Sec. 24. It is a Class B misdemeanor for a...

6-8-1-25. Repealed - Formerly: Acts 1947, c.278, s.25. Repealed by Acts 1980, P.L.61,...

6-8-1-26. Repealed - Formerly: Acts 1947, c.278, s.26. Repealed by Acts 1980, P.L.61,...

6-8-1-27. Disposition of Revenues - Sec. 27. (a) Money received under this chapter shall be...

6-8-1-28. Reversion of Oil and Gas Fund - Sec. 28. No part of the oil and gas fund...

Chapter 2. Repealed - Repealed by Acts 1975, P.L.47, SEC.4.

Chapter 3. Department of State Revenue─powers and Duties

6-8-3-1. Repealed - Formerly: Acts 1947, c.10, s.1. Repealed by Acts 1980, P.L.61,...

6-8-3-2. Repealed - Formerly: Acts 1947, c.10, s.2. Repealed by Acts 1980, P.L.61,...

6-8-3-3. Repealed - Formerly: Acts 1947, c.10, s.3. Repealed by Acts 1980, P.L.61,...

6-8-3-4. Repealed - Formerly: Acts 1947, c.10, s.4. As amended by Acts 1980,...

6-8-3-5. Repealed - Formerly: Acts 1947, c.10, s.5. Repealed by Acts 1980, P.L.61,...

6-8-3-6. Repealed - Formerly: Acts 1947, c.10, s.6. Repealed by Acts 1980, P.L.61,...

6-8-3-7. Repealed - Formerly: Acts 1947, c.10, s.7. Repealed by Acts 1980, P.L.61,...

6-8-3-8. Repealed - Formerly: Acts 1947, c.10, s.8. Repealed by Acts 1980, P.L.61,...

6-8-3-9. Repealed - Formerly: Acts 1947, c.10, s.9. Repealed by Acts 1980, P.L.61,...

6-8-3-10. Repealed - Formerly: Acts 1947, c.10, s.10. Repealed by Acts 1980, P.L.61,...

6-8-3-11. Repealed - Formerly: Acts 1947, c.10, s.11. Repealed by Acts 1980, P.L.61,...

6-8-3-12. Repealed - Formerly: Acts 1947, c.10, s.12. Repealed by Acts 1980, P.L.61,...

6-8-3-13. Repealed - Formerly: Acts 1947, c.10, s.13. Repealed by Acts 1980, P.L.61,...

6-8-3-14. Repealed - Formerly: Acts 1947, c.10, s.14. Repealed by Acts 1980, P.L.61,...

6-8-3-15. Repealed - Formerly: Acts 1947, c.10, s.15. Repealed by Acts 1980, P.L.61,...

6-8-3-16. Repealed - Formerly: Acts 1947, c.10, s.16. Repealed by Acts 1980, P.L.61,...

6-8-3-17. Repealed - As added by Acts 1978, P.L.162, SEC.1. Amended by Acts...

6-8-3-18. Repealed - As added by Acts 1981, P.L.96, SEC.1. Amended by Acts...

Chapter 4. Repealed - Repealed by P.L.1-1992, SEC.26.

Chapter 5. Exemption of Proceeds and Interest on Municipal Bonds From All Taxes

6-8-5-1. Qualifying Bonds, Notes, Warrants, or Other Evidences of Indebtedness; Application; Financial Institution Franchise Tax - Sec. 1. (a) All bonds issued after March 11, 1959,...

Chapter 6. Repealed - Repealed by P.L.1-1992, SEC.26.

Chapter 7. Repealed - Repealed by P.L.1-1993, SEC.43.

Chapter 8. Reciprocal Full Faith and Credit Taxation Act

6-8-8-1. Suits to Enforce Tax Liability; "Taxes" Defined - Sec. 1. (a) Any state of the United States of...

6-8-8-2. Short Title - Sec. 2. This chapter shall be known as The Reciprocal...

6-8-8-3. Conflicting Laws - Sec. 3. All laws in conflict with or in limitation...

Chapter 9. Repealed - Repealed by Acts 1977, P.L.90, SEC.1.

Chapter 10. Repealed - Repealed by Acts 1978, P.L.6, SEC.36.

Chapter 11. Employee Medical Care Savings Account Plans

6-8-11-0.1. Application of Chapter - Sec. 0.1. (a) The addition of this chapter by P.L.92-1995...

6-8-11-1. "Deductible" - Sec. 1. As used in this chapter, "deductible" means the...

6-8-11-2. "Dependent" - Sec. 2. As used in this chapter, "dependent" means any...

6-8-11-3. "Eligible Medical Expense" - Sec. 3. As used in this chapter, "eligible medical expense"...

6-8-11-4. "Employee" - Sec. 4. As used in this chapter, "employee" means the...

6-8-11-5. "Higher Deductible" - Sec. 5. (a) As used in this chapter, for calendar...

6-8-11-6. "Medical Care Savings Account" or "Account" - Sec. 6. As used in this chapter, "medical care savings...

6-8-11-7. "Medical Care Savings Account Program" - Sec. 7. A "medical care savings account program" means a...

6-8-11-8. "Qualified Higher Deductible Health Plan" - Sec. 8. As used in this chapter, "qualified higher deductible...

6-8-11-9. Powers and Duties of Employer - Sec. 9. (a) Except as otherwise provided by statute, contract,...

6-8-11-10. Requirements - Sec. 10. (a) A medical care savings account program established...

6-8-11-11. Contributions by Employee - Sec. 11. (a) A medical care savings account program established...

6-8-11-11.5. Withdrawal of Money Contributed After December 31, 2015 - Sec. 11.5. If an employer contributes money to an account...

6-8-11-12. Authorized Account Administrators - Sec. 12. The following may be an account administrator under...

6-8-11-13. Use of Funds - Sec. 13. An account administrator shall use the funds held...

6-8-11-14. Prohibited Use of Funds - Sec. 14. (a) Funds held in a medical care savings...

6-8-11-15. Reimbursement - Sec. 15. If an employee submits documentation to the account...

6-8-11-16. Advancement of Money - Sec. 16. An employer that makes contributions to a medical...

6-8-11-17. Withdrawal of Money for Other Purposes - Sec. 17. (a) An employee may, under this section, withdraw...

6-8-11-18. Written Notice Required - Sec. 18. (a) For the purposes of section 17(b) of...

6-8-11-19. Money Exempt From Execution - Sec. 19. Money in a medical care savings account established...

6-8-11-20. Distribution Upon Death of Employee With No Covered Dependents - Sec. 20. (a) This section applies only to an employee...

6-8-11-21. Transfer of Account - Sec. 21. If an individual: (1) who was employed by...

6-8-11-22. Termination of Employment - Sec. 22. If the employment of an individual by an...

6-8-11-23. Procedures for Payment Upon Termination - Sec. 23. (a) This section applies when the employment of...

6-8-11-24. Distribution Upon Death of Employee With Dependents - Sec. 24. (a) This section applies if an individual: (1)...

6-8-11-25. Rules - Sec. 25. (a) The insurance commissioner appointed under IC 27-1-1-2...

Chapter 12. Eligible Event; Exemption From Taxation

6-8-12-1. "Eligible Entity" - Sec. 1. (a) As used in this chapter, "eligible entity"...

6-8-12-2. "Eligible Event" - Sec. 2. As used in this chapter, "eligible event" means:...

6-8-12-3. Tax Exemption; Exceptions - Sec. 3. (a) Except as provided in subsections (b) and...

6-8-12-4. Marion County Admissions Tax Not Applicable - Sec. 4. The excise tax under IC 6-9-13 does not...

6-8-12-5. Findings - Sec. 5. The general assembly finds that: (1) this chapter...

Chapter 13. Disaster Recovery Exemptions

6-8-13-1. "Department" - Sec. 1. As used in this chapter, "department" refers to...

6-8-13-2. "Disaster Emergency" - Sec. 2. As used in this chapter, "disaster emergency" means...

6-8-13-3. "Disaster Period" - Sec. 3. As used in this chapter, "disaster period" means...

6-8-13-4. "Disaster Emergency Related Work" - Sec. 4. As used in this chapter, "disaster emergency related...

6-8-13-5. "Registered Business" - Sec. 5. As used in this chapter, "registered business" means...

6-8-13-6. "Entity" - Sec. 6. As used in this chapter, "entity" has the...

6-8-13-7. "Infrastructure" - Sec. 7. As used in this chapter, "infrastructure" means the...

6-8-13-7.5. "Mutual Assistance Agreement" - Sec. 7.5. As used in this chapter, "mutual assistance agreement"...

6-8-13-8. "Out-of-State Business" - Sec. 8. (a) As used in this chapter, "out-of-state business"...

6-8-13-9. "Out-of-State Employee" - Sec. 9. As used in this chapter, "out-of-state employee" means...

6-8-13-10. Submission of Information by Out-of-State Businesses Performing Disaster Emergency Related Work - Sec. 10. (a) An out-of-state business that enters Indiana shall,...

6-8-13-11. Exemptions - Sec. 11. Subject to section 14 of this chapter, an...

6-8-13-12. Presence of Out-of-State Employees; Bearing on Residency - Sec. 12. An out-of-state employee is not considered to have...

6-8-13-13. Out-of-State Employees; Licensing and Registration Exemption - Sec. 13. An out-of-state employee is exempt from state and...

6-8-13-14. Requirement to Pay Transaction Fees and Taxes - Sec. 14. Unless otherwise exempted during a disaster period, an...

Chapter 14. Motorsports Admissions Fee

6-8-14-1. Application of Chapter - Sec. 1. This chapter applies to a motorsports investment district...

6-8-14-2. "Qualified Motorsports Facility" - Sec. 2. As used in this chapter, "qualified motorsports facility"...

6-8-14-3. "Race Day" - Sec. 3. As used in this chapter, "race day" means...

6-8-14-4. Admissions Fee Imposed; Amount - Sec. 4. (a) An admissions fee is imposed on each...

6-8-14-5. Liability for Admissions Fee - Sec. 5. Each person who pays a price for admission...

6-8-14-6. Collection of Admissions Fee - Sec. 6. The person who collects the price for admission...

6-8-14-7. Remitting of Admissions Fees; Filing of Returns - Sec. 7. A person who collects an admissions fee under...

6-8-14-8. Deposit of Admissions Fees Into State General Fund - Sec. 8. The department of state revenue shall deposit the...

6-8-14-9. Expiration of Admissions Fee - Sec. 9. The admissions fee expires on the later of:...

Chapter 15. Nonprofit Agricultural Organization Health Coverage Tax

6-8-15-1. "Commissioner" - Sec. 1. As used in this chapter, "commissioner" refers to...

6-8-15-2. "Department" - Sec. 2. As used in this chapter, "department" refers to...

6-8-15-3. "Nonprofit Agricultural Organization" - Sec. 3. As used in this chapter, "nonprofit agricultural organization"...

6-8-15-4. "Nonprofit Agricultural Organization Coverage" - Sec. 4. As used in this chapter, "nonprofit agricultural organization...

6-8-15-5. Nonprofit Agricultural Organization Health Coverage Tax - Sec. 5. If an organization provides nonprofit agricultural organization coverage...

6-8-15-6. Reporting of Gross Premiums Received; Imposition of Tax; Estimated Payment Due Dates; Overpayment Credit; Interest; Penalty; Revocation of Authority - Sec. 6. (a) Before March 1 of each year, an...

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Indiana Code Title 6. Taxation Article 8. Miscellaneous

Indiana Code
Title 6. Taxation
Article 8. Miscellaneous