Ind. Code ch. 6-8.1-1

Ind. Code ch. 6-8.1-1
in effect

Ind. Code § 6-8.1-1-1 "Listed taxes"; "taxes"

Sec. 1. "Listed taxes" or "taxes" includes only the pari-mutuel taxes (IC 4-31-9-3 through IC 4-31-9-5); the supplemental wagering tax (IC 4-33-12); the riverboat wagering tax (IC 4-33-13); the slot machine wagering tax (IC 4-35-8); the type II gambling game excise tax (IC 4-36-9); the gross income tax (IC 6-2.1) (repealed); the utility receipts and utility services use taxes (IC 6-2.3) (repealed); the state gross retail and use taxes (IC 6-2.5); the adjusted gross income tax (IC 6-3); the pass through entity tax (IC 6-3-2.1); the supplemental net income tax (IC 6-3-8) (repealed); the county adjusted gross income tax (IC 6-3.5-1.1) (repealed); the county option income tax (IC 6-3.5-6) (repealed); the county economic development income tax (IC 6-3.5-7) (repealed); the local income tax (IC 6-3.6); the auto rental excise tax (IC 6-6-9); the financial institutions tax (IC 6-5.5); the gasoline tax (IC 6-6-1.1); the special fuel tax (IC 6-6-2.5); the motor carrier fuel tax (IC 6-6-4.1); a motor fuel tax collected under a reciprocal agreement under IC 6-8.1-3; the vehicle excise tax (IC 6-6-5); the aviation fuel excise tax (IC 6-6-13); the commercial vehicle excise tax (IC 6-6-5.5); the excise tax imposed on recreational vehicles and truck campers (IC 6-6-5.1); the hazardous waste disposal tax (IC 6-6-6.6) (repealed); the heavy equipment rental excise tax (IC 6-6-15); the vehicle sharing excise tax (IC 6-6-16); the cigarette tax (IC 6-7-1); the closed system cartridge tax (IC 6-7-2-7.5); the electronic cigarette tax (IC 6-7-4); the beer excise tax (IC 7.1-4-2); the liquor excise tax (IC 7.1-4-3); the wine excise tax (IC 7.1-4-4); the hard cider excise tax (IC 7.1-4-4.5); the petroleum severance tax (IC 6-8-1); the various innkeeper's taxes (IC 6-9); the various food and beverage taxes (IC 6-9); the county admissions tax (IC 6-9-13 and IC 6-9-28); the oil inspection fee (IC 16-44-2); the penalties assessed for oversize vehicles (IC 9-20-3 and IC 9-20-18); the fees and penalties assessed for overweight vehicles (IC 9-20-4 and IC 9-20-18); and any other tax or fee that the department is required to collect or administer. As added by Acts 1980, P.L.61, SEC.1. Amended by Acts 1981, P.L.99, SEC.3; Acts 1981, P.L.77, SEC.19; Acts 1982, P.L.59, SEC.4; P.L.73-1983, SEC.14; P.L.88-1983, SEC.9; P.L.54-1984, SEC.4; P.L.44-1984, SEC.15; P.L.79-1985, SEC.3; P.L.19-1986, SEC.20; P.L.104-1987, SEC.1; P.L.103-1987, SEC.1; P.L.6-1987, SEC.9; P.L.80-1989, SEC.12; P.L.341-1989(ss), SEC.10; P.L.335-1989(ss), SEC.17; P.L.60-1990, SEC.11; P.L.69-1991, SEC.19; P.L.50-1992, SEC.2; P.L.2-1993, SEC.61; P.L.71-1993, SEC.15; P.L.277-1993(ss), SEC.49; P.L.277-1993(ss), SEC.129; P.L.1-1994, SEC.30; P.L.19-1994, SEC.12; P.L.2-1995, SEC.35; P.L.1-1996, SEC.57; P.L.65-1996, SEC.8; P.L.61-1996, SEC.7; P.L.119-1998, SEC.15; P.L.181-1999, SEC.3; P.L.151-2001, SEC.7; P.L.192-2002(ss), SEC.140; P.L.214-2005, SEC.25; P.L.162-2006, SEC.35; P.L.233-2007, SEC.23; P.L.95-2008, SEC.15; P.L.131-2008, SEC.27; P.L.146-2008, SEC.358; P.L.1-2009, SEC.57; P.L.182-2009(ss), SEC.247; P.L.288-2013, SEC.68; P.L.277-2013, SEC.15; P.L.2-2014, SEC.30; P.L.220-2014, SEC.2; P.L.121-2016, SEC.17; P.L.198-2016, SEC.57; P.L.197-2016, SEC.74; P.L.85-2017, SEC.30; P.L.256-2017, SEC.84; P.L.212-2018(ss), SEC.26; P.L.188-2018, SEC.4; P.L.212-2018(ss), SEC.27; P.L.285-2019, SEC.1; P.L.108-2019, SEC.132; P.L.156-2020, SEC.29; P.L.165-2021, SEC.120; P.L.138-2022, SEC.12; P.L.1-2023, SEC.19.

Ind. Code § 6-8.1-1-1.5 "Commissioner"

Sec. 1.5. Except as provided in section 3 of this chapter, "commissioner" refers to the commissioner of the department. As added by P.L.332-1989(ss), SEC.17.

Ind. Code § 6-8.1-1-2 "Department"

Sec. 2. "Department" means the Indiana department of state revenue. As added by Acts 1980, P.L.61, SEC.1.

Ind. Code § 6-8.1-1-3 "Person"

Sec. 3. "Person" includes an individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, limited liability company, Indiana political subdivision engaged in private or proprietary activities, estate, trust, or any group or combination acting as a unit. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.8-1993, SEC.103.

Ind. Code § 6-8.1-1-4 "Due date"

Sec. 4. "Due date" means the last date on which a particular act, such as filing a return or making a payment, may be performed and still be on time. If an extension of time is allowed for performing a particular act, the "due date" is the last day of the extension period. As added by Acts 1980, P.L.61, SEC.1.

Ind. Code § 6-8.1-1-4.5 "Periodic tax"

Sec. 4.5. "Periodic tax" means a listed tax for which a return or report is required to be filed and the tax is required to be remitted four (4) times or more in a calendar year. The term does not include: (1) an estimated tax payment under IC 6-3-2.1-6, IC 6-3-4-4.1, IC 6-3-4-4.2, or IC 6-5.5-6-3; or (2) a withholding payment required to be remitted quarterly under IC 6-3-4-12, IC 6-3-4-13, or IC 6-3-4-15. For purposes of this section, if a provision of the law relating to a listed tax permits a taxpayer to file returns or reports or remit the tax less frequently than four (4) times per calendar year, the listed tax is considered a periodic tax for a taxpayer who files or remits less frequently. The term includes a tax imposed on a purchaser if the purchaser fails to remit a periodic tax to a retail merchant. As added by P.L.118-2024, SEC.18. Amended by P.L.205-2025, SEC.21.

Ind. Code § 6-8.1-1-4.7 "Taxes held in trust"

Sec. 4.7. "Taxes held in trust" means a listed tax: (1) that is collected or received by a taxpayer from the taxpayer's customer; (2) withheld by the taxpayer for amounts paid or credited to an individual or other entity pursuant to IC 6-3 or IC 6-5.5; or (3) held in trust or as an agent of the state under the applicable listed tax; which upon receipt or accrual becomes property of the state. The term includes, but is not limited to, the following listed taxes: the state gross retail and use taxes (IC 6-2.5); withholding for the adjusted gross income tax (IC 6-3); withholding for the local income tax (IC 6-3.6); withholding for the financial institutions tax (IC 6-5.5); the gasoline tax (IC 6-6-1.1); the special fuel tax (IC 6-6-2.5); the auto rental excise tax (IC 6-6-9); the aviation fuel excise tax (IC 6-6-13); the heavy equipment rental excise tax (IC 6-6-15); the vehicle sharing excise tax (IC 6-6-16); the electronic cigarette tax (IC 6-7-4); the various innkeeper's taxes (IC 6-9); and the various food and beverage taxes (IC 6-9). As added by P.L.128-2026, SEC.66.

Ind. Code § 6-8.1-1-5 Repealed

As added by Acts 1980, P.L.61, SEC.1. Amended by Acts 1981, P.L.77, SEC.20; P.L.73-1983, SEC.15; P.L.76-1985, SEC.5. Repealed by P.L.192-2002(ss), SEC.191.

Ind. Code § 6-8.1-1-5.5 "Taxpayer"

Sec. 5.5. "Taxpayer" means a person liable for the payment of taxes. As added by P.L.332-1989(ss), SEC.18.

Ind. Code § 6-8.1-1-6 Application of article; conflicts with other laws

Sec. 6. The provisions of this article apply for the purposes of imposing, collecting, and administering the listed taxes. However, if a provision of this article conflicts with a provision of the law relating to any of the listed taxes, the provision of the law relating to the listed tax controls for purposes of imposing, collecting, or administering that listed tax. As added by Acts 1980, P.L.61, SEC.1.

Ind. Code § 6-8.1-1-7 Definitions; applicability

Sec. 7. The definitions in this chapter apply throughout this article. As added by P.L.332-1989(ss), SEC.19.

Ind. Code § 6-8.1-1-8 Applicability of law; determination of rights and duties

Sec. 8. (a) This chapter and IC 6-8.1-2 through IC 6-8.1-10-1 (except IC 6-8.1-5-2) apply after December 31, 1980, regardless of when the tax liability arose. If the tax liability was assessed before January 1, 1981, the rights and duties of the taxpayer and the state are determined (except for interest on the liability for which IC 6-8.1-10-1 applies beginning January 1, 1981) with regard to the assessment, hearing, and appeals procedures and limitations that existed at the time of the tax liability assessment and before January 1, 1981, notwithstanding the repeal of those procedures and limitations. (b) Except as provided in subsection (c), IC 6-8.1-5-2 and IC 6-8.1-10-2.1 through IC 6-8.1-10-7 apply only with respect to taxes imposed for periods ending after December 31, 1980. Tax liabilities arising before January 1, 1981, are, with respect to additions to tax and penalties, determined, administered, and assessed under the appropriate listed tax laws in effect on December 31, 1980, instead of under this article. The rights and duties of the taxpayers and the state under those laws are fully and completely preserved with respect to the additions to tax and penalties. (c) IC 6-8.1-10-2.1 through IC 6-8.1-10-7 may apply to tax liabilities arising during any period that ends before January 1, 1981, if: (1) the commissioner has not issued an assessment with respect to that prior period; or (2) the commissioner has issued the assessment that is or may be the subject of a petition for reassessment and the commissioner's decision on that assessment has not been issued as of January 1, 1981, and the taxpayer elects to have all of IC 6-8.1-10-2.1 through IC 6-8.1-10-7 apply as fully as if those sections had been in effect at the time the tax liability arose. The election must be made within sixty (60) days after assessment or before June 1, 1981, whichever occurs last. An election under this subsection may not shorten the statute of limitations upon assessments otherwise applying to tax liabilities arising before January 1, 1981. As added by P.L.332-1989(ss), SEC.20. Amended by P.L.1-1991, SEC.68; P.L.1-2010, SEC.36.

Ind. Code § 6-8.1-1-9 Due dates that fall on Saturday, Sunday, or a national legal holiday

Sec. 9. (a) If any due date or date required for a particular act by the taxpayer or the department falls on Saturday, Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the act by the taxpayer or the department that must be performed by that date is timely if performed by the next succeeding day that is not a Saturday, a Sunday, or one of those holidays. (b) If the due date of a particular act is later than the date otherwise provided for the act as a result to the due date falling on Saturday, Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the last date on which a proposed assessment or demand notice must be issued or the last day on which a refund claim may be filed shall be determined without regard to the original due date (including allowable extensions) falling on a Saturday, Sunday, or holiday. As added by P.L.137-2022, SEC.82.

Ind. Code § 6-8.1-1-11 "Responsible person"; determination of "responsible person" made separately for each tax

Sec. 11. (a) Except as provided in 6-8.1-18, "responsible person" means a person that: (1) is an individual conducting business as a sole proprietor or an employee, contractor, officer, or member of an applicable business entity; and (2) has a duty to remit listed taxes held in trust for the department or a political subdivision. (b) For purposes of this section, "applicable business entity" means a partnership, corporation, limited liability company, trust, estate, or other combination of individuals or entities that is required to collect, withhold, or remit a tax held in trust. (c) The determination that a person is a responsible person for a tax held in trust shall be made separately for each tax. As added by P.L.128-2026, SEC.67.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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