Bill Text: IN HB1546 | 2013 | Regular Session | Enrolled
Bill Title: Tax administration.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2013-06-12 - Veto overridden by the Senate; Roll Call 2: yeas 34, nays 12 [HB1546 Detail]
Download: Indiana-2013-HB1546-Enrolled.html
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
AN ACT to amend the Indiana Code concerning taxation.
Be it enacted by the General Assembly of the State of Indiana:
(1) the individual served in the military or naval forces of the United States during any of its wars;
(2) the individual received an honorable discharge;
(3) the individual has a disability with a service connected disability of ten percent (10%) or more;
(4) the individual's disability is evidenced by:
(A) a pension certificate, an award of compensation, or a disability compensation check issued by the United States Department of Veterans Affairs; or
(B) a certificate of eligibility issued to the individual by the Indiana department of veterans' affairs after the Indiana department of veterans' affairs has determined that the individual's disability qualifies the individual to receive a deduction under this section; and
(5) the individual:
(A) owns the real property, mobile home, or manufactured home; or
(B) is buying the real property, mobile home, or manufactured home under contract;
on the date the statement required by section 15 of this chapter is filed.
(b) The surviving spouse of an individual may receive the deduction provided by this section if the individual
(c) One who receives the deduction provided by this section may not receive the deduction provided by section 16 of this chapter. However, the individual may receive any other property tax deduction which the individual is entitled to by law.
(d) An individual who has sold real property, a mobile home not assessed as real property, or a manufactured home not assessed as real property to another person under a contract that provides that the contract buyer is to pay the property taxes on the real property, mobile home, or manufactured home may not claim the deduction provided under this section against that real property, mobile home, or manufactured home.
SECTION 2. IC 6-1.1-12-14, AS AMENDED BY P.L.1-2009, SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 14. (a) Except as provided in subsection (c) and except as provided in section 40.5 of this chapter, an individual
may have the sum of twelve thousand four hundred eighty dollars
($12,480) deducted from the assessed value of the tangible property
that the individual owns (or the real property, mobile home not
assessed as real property, or manufactured home not assessed as real
property that the individual is buying under a contract that provides
that the individual is to pay property taxes on the real property, mobile
home, or manufactured home if the contract or a memorandum of the
contract is recorded in the county recorder's office) if:
(1) the individual served in the military or naval forces of the
United States for at least ninety (90) days;
(2) the individual received an honorable discharge;
(3) the individual either:
(A) has a total disability; or
(B) is at least sixty-two (62) years old and has a disability of at
least ten percent (10%);
(4) the individual's disability is evidenced by:
(A) a pension certificate or an award of compensation issued
by the United States Department of Veterans Affairs; or
(B) a certificate of eligibility issued to the individual by the
Indiana department of veterans' affairs after the Indiana
department of veterans' affairs has determined that the
individual's disability qualifies the individual to receive a
deduction under this section; and
(5) the individual:
(A) owns the real property, mobile home, or manufactured
home; or
(B) is buying the real property, mobile home, or manufactured
home under contract;
on the date the statement required by section 15 of this chapter is
filed.
(b) Except as provided in subsection (c), the surviving spouse of an
individual may receive the deduction provided by this section if the
individual would qualify for the deduction if the individual were alive.
satisfied the requirements of subsection (a)(1) through (a)(4) at the
time of death and the surviving spouse satisfies the requirement of
subsection (a)(5) at the time the deduction statement is filed. The
surviving spouse is entitled to the deduction regardless of whether
the property for which the deduction is claimed was owned by the
deceased veteran or the surviving spouse before the deceased
veteran's death.
(c) No one is entitled to the deduction provided by this section if the
assessed value of the individual's tangible property, as shown by the tax
duplicate, exceeds one hundred forty-three thousand one hundred sixty
dollars ($143,160).
(d) An individual who has sold real property, a mobile home not
assessed as real property, or a manufactured home not assessed as real
property to another person under a contract that provides that the
contract buyer is to pay the property taxes on the real property, mobile
home, or manufactured home may not claim the deduction provided
under this section against that real property, mobile home, or
manufactured home.
SECTION 3. IC 6-1.1-12-15, AS AMENDED BY P.L.144-2008,
SECTION 19, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 15. (a) Except as provided in section 17.8 of
this chapter and subject to section 45 of this chapter, an individual who
desires to claim the deduction provided by section 13 or section 14 of
this chapter must file a statement with the auditor of the county in
which the individual resides. With respect to real property, the
statement must be filed during the year for which the individual wishes
to obtain the deduction. With respect to a mobile home that is not
assessed as real property or a manufactured home that is not assessed
as real property, the statement must be filed during the twelve (12)
months before March 31 of each year for which the individual wishes
to obtain the deduction. The statement may be filed in person or by
mail. If mailed, the mailing must be postmarked on or before the last
day for filing. The statement shall contain a sworn declaration that the
individual is entitled to the deduction.
(b) In addition to the statement, the individual shall submit to the
county auditor for the auditor's inspection:
(1) a pension certificate, an award of compensation, or a disability
compensation check issued by the United States Department of
Veterans Affairs if the individual claims the deduction provided
by section 13 of this chapter;
(2) a pension certificate or an award of compensation issued by
the United States Department of Veterans Affairs if the individual
claims the deduction provided by section 14 of this chapter; or
(3) the appropriate certificate of eligibility issued to the individual
by the Indiana department of veterans' affairs if the individual
claims the deduction provided by section 13 or 14 of this chapter.
(c) If the individual claiming the deduction is under guardianship,
the guardian shall file the statement required by this section. If a
deceased veteran's surviving spouse is claiming the deduction, the
surviving spouse shall provide the documentation necessary to
establish that at the time of death the deceased veteran satisfied the
requirements of section 13(a)(1) through 13(a)(4) of this chapter or
section 14(a)(1) through 14(a)(4) of this chapter, whichever applies.
(d) If the individual claiming a deduction under section 13 or 14 of
this chapter is buying real property, a mobile home not assessed as real
property, or a manufactured home not assessed as real property under
a contract that provides that the individual is to pay property taxes for
the real estate, mobile home, or manufactured home, the statement
required by this section must contain the record number and page
where the contract or memorandum of the contract is recorded.
SECTION 4. IC 6-2.5-5-16 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2014]: Sec. 16. Transactions
involving tangible personal property, accommodations, public utility
commodities, and public utility service are exempt from the state gross
retail tax, if the person acquiring the property, accommodations,
commodities, or service:
(1) is the state of Indiana, an agency or instrumentality of the
state, a political subdivision of the state, or an agency or
instrumentality of a political subdivision of the state, including a
county solid waste management district or a joint solid waste
management district established under IC 13-21 or IC 13-9.5-2
(before its repeal); and
(2) predominantly uses the property, accommodations,
commodities, or service to perform its governmental functions.
SECTION 5. IC 6-2.5-5-21, AS AMENDED BY P.L.2-2007,
SECTION 119, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 21. (a) For purposes of this section,
"private benefit or gain" does not include reasonable compensation
paid to an employee for work or services actually performed.
(b) Sales of food and food ingredients are exempt from the state
gross retail tax if:
(1) the seller meets the filing requirements under subsection (d)
and is any of the following:
(A) A fraternity, a sorority, or a student cooperative housing
organization that is connected with and under the supervision
of a postsecondary educational institution if no part of its
income is used for the private benefit or gain of any member,
trustee, shareholder, employee, or associate.
(B) Any:
(i) institution;
(ii) trust;
(iii) group;
(iv) united fund;
(v) affiliated agency of a united fund;
(vi) nonprofit corporation;
(vii) cemetery association; or
(viii) organization;
that is organized and operated exclusively for religious,
charitable, scientific, literary, educational, or civic purposes if
no part of its income is used for the private benefit or gain of
any member, trustee, shareholder, employee, or associate.
(C) A group, an organization, or a nonprofit corporation that
is organized and operated for fraternal or social purposes, or
as a business league or association, and not for the private
benefit or gain of any member, trustee, shareholder, employee,
or associate.
(D) A:
(i) hospital licensed by the state department of health;
(ii) shared hospital services organization exempt from
federal income taxation by Section 501(c)(3) or 501(e) of
the Internal Revenue Code;
(iii) labor union;
(iv) church;
(v) monastery;
(vi) convent;
(vii) school that is a part of the Indiana public school
system;
(viii) parochial school regularly maintained by a recognized
religious denomination; or
(ix) trust created for the purpose of paying pensions to
members of a particular profession or business who created
the trust for the purpose of paying pensions to each other;
if the taxpayer is not organized or operated for private profit or
gain;
(2) the purchaser is a person confined to his the purchaser's
home because of age, sickness, or infirmity;
(3) the seller delivers the food and food ingredients to the
purchaser; and
(4) the delivery is prescribed as medically necessary by a
physician licensed to practice medicine in Indiana.
(c) Sales of food and food ingredients are exempt from the state
gross retail tax if the seller is an organization described in subsection
(b)(1), and the purchaser is a patient in a hospital operated by the
seller.
(d) To obtain the exemption provided by this section, a taxpayer
must file an application for exemption with the department
(1) before January 1, 2003, under IC 6-2.1-3-19 (repealed); or
(2) not later than one hundred twenty (120) days after the
taxpayer's formation.
In addition, the taxpayer must file an annual report with the department
on or before the fifteenth day of the fifth month following the close of
each taxable year. If a taxpayer fails to file the report, the department
shall notify the taxpayer of the failure. If within sixty (60) days after
receiving such notice the taxpayer does not provide the report, the
taxpayer's exemption shall be canceled. However, the department may
reinstate the taxpayer's exemption if the taxpayer shows by petition that
the failure was due to excusable neglect.
SECTION 6. IC 6-2.5-5-25 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2014]: Sec. 25. (a)
Transactions involving tangible personal property, accommodations,
or service are exempt from the state gross retail tax, if the person
acquiring the property, accommodations, or service:
(1) is an organization described in section 21(b)(1) of this
chapter;
(2) primarily uses the property, accommodations, or service to
carry on or to raise money to carry on its not-for-profit purpose;
and
(3) is not an organization operated predominantly for social
purposes.
(b) Transactions occurring after December 31, 1976, and involving
tangible personal property or service are exempt from the state gross
retail tax, if the person acquiring the property or service:
(1) is a fraternity, sorority, or student cooperative housing organization described in section 21(b)(1)(A) of this chapter; and
(2) uses the property or service to carry on its ordinary and usual activities and operations as a fraternity, sorority, or student cooperative housing organization.
SECTION 7. IC 6-2.5-7-5, AS AMENDED BY P.L.98-2012, SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2012 (RETROACTIVE)]: Sec. 5. (a) Each retail merchant who dispenses gasoline or special fuel from a metered pump shall, in the manner prescribed in IC 6-2.5-6, report to the department the following information:
(1) The total number of gallons of gasoline sold from a metered pump during the period covered by the report.
(2) The total amount of money received from the sale of gasoline described in subdivision (1) during the period covered by the report.
(3) That portion of the amount described in subdivision (2) which represents state and federal taxes imposed under this article, IC 6-6-1.1, or Section 4081 of the Internal Revenue Code.
(4) The total number of gallons of special fuel sold from a metered pump during the period covered by the report.
(5) The total amount of money received from the sale of special fuel during the period covered by the report.
(6) That portion of the amount described in subdivision (5) that represents state and federal taxes imposed under this article, IC 6-6-2.5, or Section 4041 of the Internal Revenue Code.
(7) The total number of gallons of E85 sold from a metered pump during the period covered by the report.
(b) Concurrently with filing the report, the retail merchant shall remit the state gross retail tax in an amount which equals six and fifty-four hundredths percent (6.54%) of the gross receipts, including state gross retail taxes but excluding Indiana and federal gasoline and special fuel taxes, received by the retail merchant from the sale of the gasoline and special fuel that is covered by the report and on which the retail merchant was required to collect state gross retail tax. The retail merchant shall remit that amount regardless of the amount of state gross retail tax which the merchant has actually collected under this chapter. However, the retail merchant is entitled to deduct and retain the amounts prescribed in subsection (c), IC 6-2.5-6-10, and
IC 6-2.5-6-11.
(c) A retail merchant is entitled to deduct from the amount of
state gross retail tax required to be remitted under subsection (b)
an amount equal to:
(1) the sum of the prepayment amounts made during the
period covered by the retail merchant's report; minus
(2) the sum of prepayment amounts collected by the retail
merchant, in the merchant's capacity as a qualified
distributor, during the period covered by the retail
merchant's report.
For purposes of this section, a prepayment of the gross retail tax is
presumed to occur on the date on which it is invoiced.
SECTION 8. IC 6-2.5-7-6.5 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2012 (RETROACTIVE)]: Sec. 6.5. (a) If the deduction under
section 5(c) of this chapter exceeds the amount of gross retail tax
required to be remitted under section 5(b) of this chapter, the retail
merchant is entitled to a credit. The credit shall be used as follows:
(1) First, the credit shall be applied against gross retail and
use tax liability of the retail merchant that is required to be
remitted under IC 6-2.5-6.
(2) Second, any amount remaining shall be applied against the
gasoline tax liability of the retail merchant, as determined
under IC 6-6-1.1, excluding any liability for gasoline delivered
to a taxable marine facility.
A retail merchant may file a claim for a refund instead of taking a
credit or for a refund of any excess tax payment remaining after
the credits allowed by this section. In addition, a retail merchant
may file a claim for a refund under section 12 of this chapter.
(b) A retail merchant that is entitled to a refund under this
section must file a claim for the refund on the refund claim form
approved by the department and must include any supporting
documentation reasonably required by the department. If a retail
merchant files a completed refund claim form that includes all
supporting documentation, the excess tax payment that is not
refunded within ninety (90) days accrues interest as provided in
IC 6-8.1-9-2.
(c) Before the fifth day of each month, the department shall
determine and notify the treasurer of state of the amount of credits
applied during the preceding month against the gasoline tax under
this section. The treasurer of state shall transfer from the general
fund:
(1) to the highway, road and street fund, twenty-five percent
(25%) of the amount set forth in the department's notice; and
(2) to the motor fuel tax fund of the motor vehicle highway
account, seventy-five percent (75%) of the amount set forth in
the department's notice.
SECTION 9. IC 6-2.5-7-12, AS AMENDED BY P.L.98-2012,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2012 (RETROACTIVE)]: Sec. 12. (a) Except as provided in
subsection (b), a distributor that prepays the state gross retail tax under
this chapter shall separately state the amount of tax prepaid on the
invoice the distributor issues to its purchaser or recipient. The
purchaser or recipient shall pay to the distributor an amount equal to
the prepaid tax.
(b) A distributor that:
(1) prepays the state gross retail tax under this chapter;
(2) is a retail merchant; and
(3) sells gasoline that is exempt from the gross retail tax, as
evidenced by a purchaser's exemption certificate issued by the
department;
may not require the exempt purchaser to pay the gross retail taxes
prepaid in the gasoline sold to the exempt purchaser. A distributor that
has prepaid gross retail taxes and has not been reimbursed because the
gasoline is sold to an exempt purchaser may file a claim for a refund
(in addition to any claim for a refund filed under section 6.5 of this
chapter), if the amount of unreimbursed prepaid gross retail taxes
exceeds five hundred dollars ($500). A claim for a refund must be on
the form approved by the department and include all supporting
documentation reasonably required by the department. If a distributor
files a completed refund claim form that includes all supporting
documentation, the department shall authorize the auditor of state to
issue a warrant for the refund.
SECTION 10. IC 6-2.5-8-1, AS AMENDED BY P.L.172-2011,
SECTION 51, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2014]: Sec. 1. (a) A retail merchant may not make a
retail transaction in Indiana, unless the retail merchant has applied for
a registered retail merchant's certificate.
(b) A retail merchant may obtain a registered retail merchant's certificate by filing an application with the department and paying a registration fee of twenty-five dollars ($25) for each place of business listed on the application. The retail merchant shall also provide such security for payment of the tax as the department may require under IC 6-2.5-6-12.
(c) The retail merchant shall list on the application the location (including the township) of each place of business where the retail merchant makes retail transactions. However, if the retail merchant does not have a fixed place of business, the retail merchant shall list the retail merchant's residence as the retail merchant's place of business. In addition, a public utility may list only its principal Indiana office as its place of business for sales of public utility commodities or service, but the utility must also list on the application the places of business where it makes retail transactions other than sales of public utility commodities or service.
(d) Upon receiving a proper application, the correct fee, and the security for payment, if required, the department shall issue to the retail merchant a separate registered retail merchant's certificate for each place of business listed on the application. Each certificate shall bear a serial number and the location of the place of business for which it is issued.
(e) If a retail merchant intends to make retail transactions during a calendar year at a new Indiana place of business, the retail merchant must file a supplemental application and pay the fee for that place of business.
(f) Except as provided in subsection (h), a registered retail merchant's certificate is valid for two (2) years after the date the registered retail merchant's certificate is originally issued or renewed. If the retail merchant has filed all returns and remitted all taxes the retail merchant is currently obligated to file or remit, the department shall renew the registered retail merchant's certificate within thirty (30) days after the expiration date, at no cost to the retail merchant.
(g) The department may not renew a registered retail merchant certificate of a retail merchant who is delinquent in remitting withholding taxes required to be remitted under IC 6-3-4 or sales or use tax. The department, at least sixty (60) days before the date on which a retail merchant's registered retail merchant's certificate expires, shall notify a retail merchant who is delinquent in remitting withholding
taxes required to be remitted under IC 6-3-4 or sales or use tax that the
department will not renew the retail merchant's registered retail
merchant's certificate.
(h) If:
(1) a retail merchant has been notified by the department that
the retail merchant is delinquent in remitting withholding
taxes or sales or use tax in accordance with subsection (g);
and
(2) the retail merchant pays the outstanding liability before
the expiration of the retail merchant's registered retail
merchant's certificate;
the department shall renew the retail merchant's registered retail
merchant's certificate for one (1) year.
(h) (i) A retail merchant engaged in business in Indiana as defined
in IC 6-2.5-3-1(c) who makes retail transactions that are only subject
to the use tax must obtain a registered retail merchant's certificate
before making those transactions. The retail merchant may obtain the
certificate by following the same procedure as a retail merchant under
subsections (b) and (c), except that the retail merchant must also
include on the application:
(1) the names and addresses of the retail merchant's principal
employees, agents, or representatives who engage in Indiana in
the solicitation or negotiation of the retail transactions;
(2) the location of all of the retail merchant's places of business in
Indiana, including offices and distribution houses; and
(3) any other information that the department requests.
(i) (j) The department may permit an out-of-state retail merchant to
collect the use tax. However, before the out-of-state retail merchant
may collect the tax, the out-of-state retail merchant must obtain a
registered retail merchant's certificate in the manner provided by this
section. Upon receiving the certificate, the out-of-state retail merchant
becomes subject to the same conditions and duties as an Indiana retail
merchant and must then collect the use tax due on all sales of tangible
personal property that the out-of-state retail merchant knows is
intended for use in Indiana.
(j) (k) Except as provided in subsection (k), (l), the department shall
submit to the township assessor, or the county assessor if there is no
township assessor for the township, before July 15 of each year:
(1) the name of each retail merchant that has newly obtained a
registered retail merchant's certificate between March 2 of the
preceding year and March 1 of the current year for a place of
business located in the township or county; and
(2) the address of each place of business of the taxpayer in the
township or county.
(k) (l) If the duties of the township assessor have been transferred
to the county assessor as described in IC 6-1.1-1-24, the department
shall submit the information listed in subsection (j) (k) to the county
assessor.
SECTION 11. IC 6-2.5-9-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 2. A retail merchant
who makes a retail transaction without having applied for or obtained
a registered retail merchant's certificate or a renewal of a registered
retail merchant's certificate or after the retail merchant's certificate has
been revoked or suspended by the department commits a Class B Class
A misdemeanor.
SECTION 12. IC 6-3-4-8, AS AMENDED BY P.L.137-2012,
SECTION 55, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2013 (RETROACTIVE)]: Sec. 8. (a) Except as provided
in subsection (d), every employer making payments of wages subject
to tax under this article, regardless of the place where such payment is
made, who is required under the provisions of the Internal Revenue
Code to withhold, collect, and pay over income tax on wages paid by
such employer to such employee, shall, at the time of payment of such
wages, deduct and retain therefrom the amount prescribed in
withholding instructions issued by the department. The department
shall base its withholding instructions on the adjusted gross income tax
rate for persons, on the total rates of any income taxes that the taxpayer
is subject to under IC 6-3.5, and on the total amount of exclusions the
taxpayer is entitled to under IC 6-3-1-3.5(a)(3) and IC 6-3-1-3.5(a)(4).
However, the withholding instructions on the adjusted gross income of
a nonresident alien (as defined in Section 7701 of the Internal Revenue
Code) are to be based on applying not more than one (1) withholding
exclusion, regardless of the total number of exclusions that
IC 6-3-1-3.5(a)(3) and IC 6-3-1-3.5(a)(4) permit the taxpayer to apply
on the taxpayer's final return for the taxable year. Such employer
making payments of any wages:
(1) shall be liable to the state of Indiana for the payment of the tax
required to be deducted and withheld under this section and shall
not be liable to any individual for the amount deducted from the
individual's wages and paid over in compliance or intended
compliance with this section; and
(2) shall make return of and payment to the department monthly
of the amount of tax which under this article and IC 6-3.5 the
employer is required to withhold.
(b) An employer shall pay taxes withheld under subsection (a)
during a particular month to the department no later than thirty (30)
days after the end of that month. However, in place of monthly
reporting periods, the department may permit an employer to report and
pay the tax for a calendar year reporting period, if the average monthly
amount of all tax required to be withheld by the employer in the
previous calendar year does not exceed one thousand dollars ($1,000).
An employer using a reporting period (other than a monthly reporting
period) must file the employer's return and pay the tax for a reporting
period no later than the last day of the month immediately following
the close of the reporting period.
(c) For purposes of determining whether an employee is subject to
taxation under IC 6-3.5, an employer is entitled to rely on the statement
of an employee as to the employee's county of residence as represented
by the statement of address in forms claiming exemptions for purposes
of withholding, regardless of when the employee supplied the forms.
Every employee shall notify the employee's employer within five (5)
days after any change in the employee's county of residence.
(d) A county that makes payments of wages subject to tax under this
article:
(1) to a precinct election officer (as defined in IC 3-5-2-40.1); and
(2) for the performance of the duties of the precinct election
officer imposed by IC 3 that are performed on election day;
is not required, at the time of payment of the wages, to deduct and
retain from the wages the amount prescribed in withholding
instructions issued by the department.
(e) Every employer shall, at the time of each payment made by the
employer to the department, deliver to the department a return upon the
form prescribed by the department showing:
(1) the total amount of wages paid to the employer's employees;
(2) the amount deducted therefrom in accordance with the
provisions of the Internal Revenue Code;
(3) the amount of adjusted gross income tax deducted therefrom
in accordance with the provisions of this section;
(4) the amount of income tax, if any, imposed under IC 6-3.5 and
deducted therefrom in accordance with this section; and
(5) any other information the department may require.
Every employer making a declaration of withholding as provided in this
section shall furnish the employer's employees annually, but not later
than thirty (30) days after the end of the calendar year, a record of the
total amount of adjusted gross income tax and the amount of each
income tax, if any, imposed under IC 6-3.5, withheld from the
employees, on the forms prescribed by the department.
(f) All money deducted and withheld by an employer shall
immediately upon such deduction be the money of the state, and every
employer who deducts and retains any amount of money under the
provisions of this article shall hold the same in trust for the state of
Indiana and for payment thereof to the department in the manner and
at the times provided in this article. Any employer may be required to
post a surety bond in the sum the department determines to be
appropriate to protect the state with respect to money withheld pursuant
to this section.
(g) The provisions of IC 6-8.1 relating to additions to tax in case of
delinquency and penalties shall apply to employers subject to the
provisions of this section, and for these purposes any amount deducted
or required to be deducted and remitted to the department under this
section shall be considered to be the tax of the employer, and with
respect to such amount the employer shall be considered the taxpayer.
In the case of a corporate or partnership employer, every officer,
employee, or member of such employer, who, as such officer,
employee, or member is under a duty to deduct and remit such taxes
shall be personally liable for such taxes, penalties, and interest.
(h) Amounts deducted from wages of an employee during any
calendar year in accordance with the provisions of this section shall be
considered to be in part payment of the tax imposed on such employee
for the employee's taxable year which begins in such calendar year, and
a return made by the employer under subsection (b) shall be accepted
by the department as evidence in favor of the employee of the amount
so deducted from the employee's wages. Where the total amount so
deducted exceeds the amount of tax on the employee as computed
under this article and IC 6-3.5, the department shall, after examining
the return or returns filed by the employee in accordance with this
article and IC 6-3.5, refund the amount of the excess deduction.
However, under rules promulgated by the department, the excess or any
part thereof may be applied to any taxes or other claim due from the
taxpayer to the state of Indiana or any subdivision thereof. No refund
shall be made to an employee who fails to file the employee's return or
returns as required under this article and IC 6-3.5 within two (2) years
from the due date of the return or returns. In the event that the excess
tax deducted is less than one dollar ($1), no refund shall be made.
(i) This section shall in no way relieve any taxpayer from the
taxpayer's obligation of filing a return or returns at the time required
under this article and IC 6-3.5, and, should the amount withheld under
the provisions of this section be insufficient to pay the total tax of such
taxpayer, such unpaid tax shall be paid at the time prescribed by
section 5 of this chapter.
(j) Notwithstanding subsection (b), an employer of a domestic
service employee that enters into an agreement with the domestic
service employee to withhold federal income tax under Section 3402
of the Internal Revenue Code may withhold Indiana income tax on the
domestic service employee's wages on the employer's Indiana
individual income tax return in the same manner as allowed by Section
3510 of the Internal Revenue Code.
(k) To the extent allowed by Section 1137 of the Social Security
Act, an employer of a domestic service employee may report and remit
state unemployment insurance contributions on the employee's wages
on the employer's Indiana individual income tax return in the same
manner as allowed by Section 3510 of the Internal Revenue Code.
(l) A person who knowingly fails to remit trust fund money as set
forth in this section commits a Class D felony.
SECTION 13. IC 6-3-4-12, AS AMENDED BY P.L.137-2012,
SECTION 57, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2013]: Sec. 12. (a) Every partnership shall, at the time that the
partnership pays or credits amounts to any of its nonresident partners
on account of their distributive shares of partnership income, for a
taxable year of the partnership, deduct and retain therefrom the amount
prescribed in the withholding instructions referred to in section 8 of
this chapter. Such partnership so paying or crediting any nonresident
partner:
(1) shall be liable to the state of Indiana for the payment of the tax
required to be deducted and retained under this section and shall
not be liable to such partner for the amount deducted from such
payment or credit and paid over in compliance or intended
compliance with this section; and
(2) shall make return of and payment to the department monthly
whenever the amount of tax due under IC 6-3 and IC 6-3.5
exceeds an aggregate amount of fifty dollars ($50) per month with
such payment due on the thirtieth day of the following month,
unless an earlier date is specified by section 8.1 of this chapter.
Where the aggregate amount due under IC 6-3 and IC 6-3.5 does not
exceed fifty dollars ($50) per month, then such partnership shall make
return and payment to the department quarterly, on such dates and in
such manner as the department shall prescribe, of the amount of tax
which, under IC 6-3 and IC 6-3.5, it is required to withhold.
(b) Every partnership shall, at the time of each payment made by it
to the department pursuant to this section, deliver to the department a
return upon such form as shall be prescribed by the department
showing the total amounts paid or credited to its nonresident partners,
the amount deducted therefrom in accordance with the provisions of
this section, and such other information as the department may require.
Every partnership making the deduction and retention provided in this
section shall furnish to its nonresident partners annually, but not later
than the fifteenth day of the third month after the end of its taxable
year, a record of the amount of tax deducted and retained from such
partners on forms to be prescribed by the department.
(c) All money deducted and retained by the partnership, as provided
in this section, shall immediately upon such deduction be the money of
the state of Indiana and every partnership which deducts and retains
any amount of money under the provisions of IC 6-3 shall hold the
same in trust for the state of Indiana and for payment thereof to the
department in the manner and at the times provided in IC 6-3. Any
partnership may be required to post a surety bond in such sum as the
department shall determine to be appropriate to protect the state of
Indiana with respect to money deducted and retained pursuant to this
section.
(d) The provisions of IC 6-8.1 relating to additions to tax in case of
delinquency and penalties shall apply to partnerships subject to the
provisions of this section, and for these purposes any amount deducted,
or required to be deducted and remitted to the department under this
section, shall be considered to be the tax of the partnership, and with
respect to such amount it shall be considered the taxpayer.
(e) Amounts deducted from payments or credits to a nonresident
partner during any taxable year of the partnership in accordance with
the provisions of this section shall be considered to be in part payment
of the tax imposed on such nonresident partner for the nonresident
partner's taxable year within or with which the partnership's taxable
year ends. A return made by the partnership under subsection (b) shall
be accepted by the department as evidence in favor of the nonresident
partner of the amount so deducted for the nonresident partner's
distributive share.
(f) This section shall in no way relieve any nonresident partner from
the nonresident partner's obligations of filing a return or returns at the
time required under IC 6-3 or IC 6-3.5, and any unpaid tax shall be paid
at the time prescribed by section 5 of this chapter.
(g) Instead of the reporting periods required under subsection (a),
the department may permit a partnership to file one (1) return and
payment each year if the partnership pays or credits amounts to its
nonresident partners only one (1) time each year. The return and
payment are due on or before the fifteenth day of the fourth month after
the end of the year.
(h) A partnership shall file a composite adjusted gross income tax
return on behalf of all nonresident individual partners. The composite
return must include each nonresident individual partner regardless of
whether or not the nonresident individual partner has other Indiana
source income.
(i) If a partnership does not include all nonresident partners in the
composite return, the partnership is subject to the penalty imposed
under IC 6-8.1-10-2.1(j).
(j) For taxable years beginning after December 31, 2013, the
department may not impose a late payment penalty on a
partnership for the failure to file a return, pay the full amount of
the tax shown on the partnership's return, or pay the deficiency of
the withholding taxes due under this section if the partnership pays
the department at least:
(1) eighty percent (80%) of the withholding tax due for the
current year; or
(2) one hundred percent (100%) of the withholding tax due
for the preceding year before the fifteenth day of the fourth
month after the end of the partnership's taxable year.
SECTION 14. IC 6-3-4-13, AS AMENDED BY P.L.137-2012, SECTION 58, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 13. (a) Every corporation which is exempt from tax under IC 6-3 pursuant to IC 6-3-2-2.8(2) shall, at the time that it pays or credits amounts to any of its nonresident shareholders as dividends or as their share of the corporation's undistributed taxable income, withhold the amount prescribed by the department. Such corporation so paying or crediting any nonresident shareholder:
(1) shall be liable to the state of Indiana for the payment of the tax required to be withheld under this section and shall not be liable to such shareholder for the amount withheld and paid over in compliance or intended compliance with this section; and
(2) when the aggregate amount due under IC 6-3 and IC 6-3.5 exceeds one hundred fifty dollars ($150) per quarter, then such corporation shall make return and payment to the department quarterly, on such dates and in such manner as the department shall prescribe, of the amount of tax which, under IC 6-3 and IC 6-3.5, it is required to withhold.
(b) Every corporation shall, at the time of each payment made by it to the department pursuant to this section, deliver to the department a return upon such form as shall be prescribed by the department showing the total amounts paid or credited to its nonresident shareholders, the amount withheld in accordance with the provisions of this section, and such other information as the department may require. Every corporation withholding as provided in this section shall furnish to its nonresident shareholders annually, but not later than the fifteenth day of the third month after the end of its taxable year, a record of the amount of tax withheld on behalf of such shareholders on forms to be prescribed by the department.
(c) All money withheld by a corporation, pursuant to this section, shall immediately upon being withheld be the money of the state of Indiana and every corporation which withholds any amount of money under the provisions of this section shall hold the same in trust for the state of Indiana and for payment thereof to the department in the manner and at the times provided in IC 6-3. Any corporation may be required to post a surety bond in such sum as the department shall determine to be appropriate to protect the state of Indiana with respect to money withheld pursuant to this section.
(d) The provisions of IC 6-8.1 relating to additions to tax in case of
delinquency and penalties shall apply to corporations subject to the
provisions of this section, and for these purposes any amount withheld,
or required to be withheld and remitted to the department under this
section, shall be considered to be the tax of the corporation, and with
respect to such amount it shall be considered the taxpayer.
(e) Amounts withheld from payments or credits to a nonresident
shareholder during any taxable year of the corporation in accordance
with the provisions of this section shall be considered to be a part
payment of the tax imposed on such nonresident shareholder for his the
shareholder's taxable year within or with which the corporation's
taxable year ends. A return made by the corporation under subsection
(b) shall be accepted by the department as evidence in favor of the
nonresident shareholder of the amount so withheld from the
shareholder's distributive share.
(f) This section shall in no way relieve any nonresident shareholder
from the shareholder's obligation of filing a return or returns at the time
required under IC 6-3 or IC 6-3.5, and any unpaid tax shall be paid at
the time prescribed by section 5 of this chapter.
(g) Instead of the reporting periods required under subsection (a),
the department may permit a corporation to file one (1) return and
payment each year if the corporation pays or credits amounts to its
nonresident shareholders only one (1) time each year. The withholding
return and payment are due on or before the fifteenth day of the fourth
month after the end of the taxable year of the corporation.
(h) If a distribution will be made with property other than money or
a gain is realized without the payment of money, the corporation shall
not release the property or credit the gain until it has funds sufficient
to enable it to pay the tax required to be withheld under this section. If
necessary, the corporation shall obtain such funds from the
shareholders.
(i) If a corporation fails to withhold and pay any amount of tax
required to be withheld under this section and thereafter the tax is paid
by the shareholders, such amount of tax as paid by the shareholders
shall not be collected from the corporation but it shall not be relieved
from liability for interest or penalty otherwise due in respect to such
failure to withhold under IC 6-8.1-10.
(j) A corporation described in subsection (a) shall file a composite
adjusted gross income tax return on behalf of all nonresident
shareholders. The composite return must include each nonresident
individual shareholder regardless of whether or not the nonresident
individual shareholder has other Indiana source income.
(k) If a corporation described in subsection (a) does not include all
nonresident shareholders in the composite return, the corporation is
subject to the penalty imposed under IC 6-8.1-10-2.1(j).
(l) For taxable years beginning after December 31, 2013, the
department may not impose a late payment penalty on a
corporation for the failure to file a return, pay the full amount of
the tax shown on the corporation's return, or pay the deficiency of
the withholding taxes due under this section if the corporation pays
the department at least:
(1) eighty percent (80%) of the withholding tax due for the
current year; or
(2) one hundred percent (100%) of the withholding tax due
for the preceding year before the fifteenth day of the fourth
month after the end of the corporation's taxable year.
SECTION 15. IC 6-3.5-1.1-2.5, AS AMENDED BY P.L.119-2012,
SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2013]: Sec. 2.5. (a) This section applies only to Jackson
County.
(b) As used in this section, "fiscal year" means a twelve (12) month
period beginning July 1 and ending June 30.
(c) (b) The county council may, by ordinance, determine that
additional county adjusted gross income tax revenue is needed in the
county to fund the operation and maintenance of a jail and juvenile
detention center opened after July 1, 1998.
(d) (c) Notwithstanding section 2 of this chapter, if the county
council adopts an ordinance under subsection (c), (b), the county
council may impose the county adjusted gross income tax at a rate of
one and one-tenth percent (1.1%) on adjusted gross income for fiscal
calendar years beginning ending before July 1, 2011. January 1,
2024. For fiscal calendar years beginning after June 30, 2011,
December 31, 2023, the rate is reduced to one percent (1%). If the
county council imposes the county adjusted gross income tax at a rate
of one and one-tenth percent (1.1%), the county council may decrease
the rate or rescind the tax in the manner provided under this chapter.
(e) (d) If the county imposes the county adjusted gross income tax
at a rate of one and one-tenth percent (1.1%) under this section, the
revenue derived from a tax rate of one-tenth percent (0.1%) on adjusted
gross income:
(1) shall be paid to the county treasurer;
(2) may be used only to pay the costs of operating a jail and
juvenile detention center opened after July 1, 1998; and
(3) may not be considered by the department of local government
finance in determining the county's maximum permissible
property tax levy limit under IC 6-1.1-18.5.
SECTION 16. IC 6-3.5-1.1-3.5, AS AMENDED BY P.L.119-2012,
SECTION 42, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2013]: Sec. 3.5. (a) This section applies only to Pulaski
County.
(b) The county council may, by ordinance, determine that additional
county adjusted gross income tax revenue is needed in the county to
fund the operation and maintenance of a jail and justice center.
(c) Notwithstanding section 2 of this chapter, if the county council
adopts an ordinance under subsection (b), the county council may
impose the county adjusted gross income tax at a rate of one and
three-tenths percent (1.3%) on adjusted gross income. However, a
county may impose the county adjusted gross income tax at a rate of
one and three-tenths percent (1.3%) only for only eight (8) calendar
years beginning before January 1, 2021. After the county has
imposed the county adjusted gross income tax at a rate of one and
three-tenths percent (1.3%) for eight (8) years, the rate is reduced to
one percent (1%). If the county council imposes the county adjusted
gross income tax at a rate of one and three-tenths percent (1.3%), the
county council may decrease the rate or rescind the tax in the manner
provided under this chapter. If an augmented county adjusted gross
income tax rate authorized by this section is in effect in the county
on December 31, 2020, the rate is reduced to one percent (1%)
after December 31, 2020.
(d) If the county imposes the county adjusted gross income tax at a
an additional rate of one and three-tenths percent (1.3%) under this
section, the revenue derived from a the additional tax rate of
three-tenths percent (0.3%) on adjusted gross income:
(1) shall be paid to the county treasurer;
(2) may be used only to pay the costs of operating and
maintaining a jail and justice center; and
(3) may not be considered by the department of local government
finance under any provision of IC 6-1.1-18.5, including the
determination of the county's maximum permissible property tax
levy.
SECTION 17. IC 6-3.5-1.1-27 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 27. (a) This section applies only
to an additional tax rate imposed in Jackson County under section
2.5 of this chapter.
(b) This subsection applies to an additional tax rate imposed
after June 30, 2011, and before July 1, 2013. Notwithstanding
section 2.5 of this chapter (as in effect on January 1, 2013), the
imposition, collection, and distribution of county adjusted gross
income taxes attributable to the additional tax rate is legalized and
validated.
(c) Any action described in subsection (b) of:
(1) the department;
(2) the budget agency; or
(3) an officer or employee of Jackson County;
is legalized and validated.
(d) The additional tax rate:
(1) authorized by the county council under section 2.5 of this
chapter (as in effect on January 1, 2013); and
(2) legalized and validated by subsection (c);
remains in effect for the calendar years specified in section 2.5(c)
of this chapter without additional county council action. However,
this subsection may not be construed to limit the ability of the
county council to decrease the rate or rescind the tax in the manner
provided under this chapter.
SECTION 18. IC 6-3.5-1.1-28 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 28. (a) This section applies only
to an additional tax rate imposed in Pulaski County under section
3.5 of this chapter.
(b) This subsection applies to an additional tax rate imposed
after the eight (8) years authorized by section 3.5 of this chapter (as
in effect on January 1, 2013) have elapsed and before July 1, 2013.
Notwithstanding section 3.5 of this chapter (as in effect on January
1, 2013), the imposition, collection, and distribution of county
adjusted gross income taxes attributable to the additional tax rate
is legalized and validated.
(c) Any action described in subsection (b) of:
(1) the department;
(2) the budget agency; or
(3) an officer or employee of Pulaski County;
is legalized and validated.
(d) The additional tax rate:
(1) authorized by the county council under section 3.5 of this
chapter (as in effect on January 1, 2013); and
(2) legalized and validated by subsection (c);
remains in effect for the calendar years specified in section 3.5(c)
of this chapter without additional county council action. However,
this subsection may not be construed to limit the ability of the
county council to decrease the rate or rescind the tax in the manner
provided under this chapter.
SECTION 19. IC 6-6-5-5.2 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2013]: Sec. 5.2. (a) This section applies to a registration year
beginning after December 31, 2013.
(b) Subject to subsection (d), an individual may claim a credit
against the tax imposed by this chapter upon a vehicle owned by
the individual if the individual is eligible for the credit under any
of the following:
(1) The individual meets all the following requirements:
(A) The individual served in the military or naval forces of
the United States during any of its wars.
(B) The individual received an honorable discharge.
(C) The individual has a disability with a service connected
disability of ten percent (10%) or more.
(D) The individual's disability is evidenced by:
(i) a pension certificate, an award of compensation, or a
disability compensation check issued by the United
States Department of Veterans Affairs; or
(ii) a certificate of eligibility issued to the individual by
the Indiana department of veterans' affairs after the
Indiana department of veterans' affairs has determined
that the individual's disability qualifies the individual to
receive a credit under this section.
(E) The individual does not own property to which a
property tax deduction may be applied under
IC 6-1.1-12-13.
(2) The individual meets all the following requirements:
(A) The individual served in the military or naval forces of
the United States for at least ninety (90) days.
(B) The individual received an honorable discharge.
(C) The individual either:
(i) has a total disability; or
(ii) is at least sixty-two (62) years of age and has a
disability of at least ten percent (10%).
(D) The individual's disability is evidenced by:
(i) a pension certificate or an award of compensation
issued by the United States Department of Veterans
Affairs; or
(ii) a certificate of eligibility issued to the individual by
the Indiana department of veterans' affairs after the
Indiana department of veterans' affairs has determined
that the individual's disability qualifies the individual to
receive a credit under this section.
(E) The individual does not own property to which a
property tax deduction may be applied under
IC 6-1.1-12-14.
(3) The individual meets both of the following requirements:
(A) The individual is the surviving spouse of any of the
following:
(i) An individual who would have been eligible for a
credit under this section if the individual had been alive
in 2013 and this section had been in effect in 2013.
(ii) An individual who received a credit under this
section in the previous calendar year.
(iii) A World War I veteran.
(B) The individual does not own property to which a
property tax deduction may be applied under
IC 6-1.1-12-13, IC 6-1.1-12-14, or IC 6-1.1-12-16.
(c) The amount of the credit that may be claimed under this
section is equal to the lesser of the following:
(1) The amount of the excise tax liability for the individual's
vehicle as determined under section 5 of this chapter.
(2) Seventy dollars ($70).
(d) The maximum number of motor vehicles for which an
individual may claim a credit under this section is two (2).
(e) An individual may not claim a credit under both:
(1) this section; and
(2) section 5(b) of this chapter.
SECTION 20. IC 6-6-5.5-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2014]: Sec. 3. (a) There is imposed an annual license excise tax upon commercial vehicles, which tax shall be in lieu of the ad valorem property tax levied for state or local purposes, but in addition to any registration fees imposed on such vehicles.
(b) Owners of commercial vehicles paying an apportioned registration to the state under the International Registration Plan shall pay an apportioned excise tax calculated by dividing in-state actual miles by total fleet miles generated during the preceding year. If in-state miles are estimated for purposes of proportional registration, these miles are divided by total actual and estimated fleet miles.
(c) The tax imposed by this chapter is a listed tax and subject to the provisions of IC 6-8.1.
(d) No commercial vehicle subject to taxation under this chapter shall be assessed as personal property for the purpose of the assessment and levy of personal property taxes or shall be subject to ad valorem taxes,
SECTION 21. IC 6-6-5.5-4 IS REPEALED [EFFECTIVE JANUARY 1, 2014].
SECTION 22. IC 6-6-5.5-5 IS REPEALED [EFFECTIVE JANUARY 1, 2014].
SECTION 23. IC 6-6-5.5-6 IS REPEALED [EFFECTIVE JANUARY 1, 2014].
SECTION 24. IC 6-6-5.5-7, AS AMENDED BY P.L.182-2009(ss), SECTION 239, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2014]: Sec. 7. (a)
STEP ONE: Determine the total amount of base revenue
STEP TWO: Determine the sum of fees paid to register the following commercial vehicles in Indiana under the following statutes during the fiscal year that ends June 30 immediately preceding the calendar year for which the tax is first due and payable:
(A) Total registration fees collected under IC 9-29-5-3 for commercial vehicles with a declared gross weight in excess of eleven thousand (11,000) pounds, including trucks, tractors not used with semitrailers, traction engines, and other similar vehicles used for hauling purposes;
(B) Total registration fees collected under IC 9-29-5-5 for tractors used with semitrailers;
(C) Total registration fees collected under IC 9-29-5-6 for semitrailers used with tractors;
(D) Total registration fees collected under IC 9-29-5-4 for trailers having a declared gross weight in excess of three thousand (3,000) pounds; and
(E) Total registration fees collected under IC 9-29-5-13 for trucks, tractors and semitrailers used in connection with agricultural pursuits usual and normal to the user's farming operation, multiplied by two hundred percent (200%).
STEP THREE: Determine the tax factor by dividing the STEP ONE result by the STEP TWO result.
(b) Except as otherwise provided in this chapter, the annual excise tax for commercial vehicles with a declared gross weight in excess of eleven thousand (11,000) pounds, including trucks, tractors not used with semitrailers, traction engines, and other similar vehicles used for hauling purposes, shall be determined by multiplying the registration fee under IC 9-29-5-3 by the tax factor determined in subsection (a).
(c) Except as otherwise provided in this chapter, the annual excise tax for tractors used with semitrailers shall be determined by multiplying the registration fee under IC 9-29-5-5 by the tax factor determined in subsection (a).
(d) Except as otherwise provided in this chapter, the annual excise tax for trailers having a declared gross weight in excess of three thousand (3,000) pounds shall be determined by multiplying the registration fee under IC 9-29-5-4 by the tax factor determined in subsection (a).
(e) The annual excise tax for a semitrailer shall be determined by multiplying the average annual registration fee under IC 9-29-5-6 by the tax factor determined in subsection (a). The average annual registration fee for a semitrailer under IC 9-29-5-6 is sixteen dollars and seventy-five cents ($16.75).
(f) The annual excise tax determined under this section shall be rounded upward to the next full dollar amount.
SECTION 25. IC 6-6-5.5-9 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2014]: Sec. 9. (a) The excise tax on a semitrailer that is registered on a permanent basis shall be due on or before the regular date each year in which the owner is required
to renew such registration under the terms of the International
Registration Plan or under rules adopted by the bureau under
IC 9-18-10-3. The excise tax shall be paid at the time the registration
is renewed by the owner. The payment of the excise tax imposed by
this chapter shall be a condition of the right to renew the permanent
registration and shall be in addition to all other conditions prescribed
by law.
(b) The excise tax on a semitrailer that is registered on a five (5)
year basis under IC 9-18-10-2 is due before February 1 of each year.
(c) The excise tax on a semitrailer that is subject to the International
Registration Plan and is registered on a five (5) year basis is due before
April 1 of each year. If the department adopts staggered registration
under IC 9-18-2-7, the excise tax on a semitrailer that is subject to the
International Registration Plan and is registered on a five (5) year basis
is due on or before the first day of the month in which the owner is
required to purchase or renew the apportioned plate.
(d) (b) A voucher from the department showing payment of the
excise tax imposed by this chapter may be accepted by the bureau in
lieu of a payment under subsection (a).
SECTION 26. IC 6-8-13 IS ADDED TO THE INDIANA CODE AS
A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2013]:
Chapter 13. Disaster Recovery Exemptions
Sec. 1. As used in this chapter, "department" refers to the
department of state revenue.
Sec. 2. As used in this chapter, "disaster emergency" means the
following:
(1) A disaster emergency declared under IC 10-14-3-12.
(2) A state of energy emergency declared under IC 10-14-3-13.
(3) A local disaster emergency declared under IC 10-14-3-29.
(4) A request by a registered business for disaster or
emergency assistance under a mutual assistance agreement.
Sec. 3. As used in this chapter, "disaster period" means the
period:
(1) beginning on the date ten (10) days before the day on
which a disaster emergency is declared; and
(2) ending sixty (60) days after the date on which the disaster
emergency declaration ends.
Sec. 4. As used in this chapter, "disaster emergency related
work" means:
(1) repairing, renovating, installing, or building; or
(2) rendering services or transacting other business activities
related to;
infrastructure that is damaged, impaired, or destroyed by an event
that caused a disaster emergency to be declared.
Sec. 5. As used in this chapter, "registered business" means an
entity that is registered with the department to do business in
Indiana before a disaster emergency is declared.
Sec. 6. As used in this chapter, "entity" has the meaning set
forth in IC 23-1-20-10.
Sec. 7. As used in this chapter, "infrastructure" means the
following:
(1) Real or personal property or equipment owned or used by:
(A) a public utility (as defined in IC 8-1-2-1(a) or
IC 8-1-8.5-1(a));
(B) a municipally owned utility (as defined in
IC 8-1-2-1(h));
(C) a joint agency (as defined in IC 8-1-2.2-2(e)); or
(D) a communications service provider (as defined in
IC 8-1-32.6-3).
(2) Public roads and bridges and related support facilities.
Sec. 7.5. As used in this chapter, "mutual assistance agreement"
means an agreement to which one (1) or more registered businesses
and one (1) or more out-of-state businesses are parties and under
which a public utility, municipally owned utility, or joint agency
owning, operating, or owning and operating infrastructure in
Indiana may request and receive assistance from an out-of-state
business to perform disaster emergency related work during a
disaster period.
Sec. 8. (a) As used in this chapter, "out-of-state business" means
an entity that:
(1) is not:
(A) a registered business;
(B) incorporated in Indiana; or
(C) otherwise authorized to do business in Indiana;
on the date on which a disaster period begins; and
(2) does not maintain a physical presence in Indiana during
the taxable year in which a disaster emergency is declared.
(b) The term includes the following:
(1) A business whose services are requested by a registered business or by a state or local government for performing disaster emergency related work in Indiana.
(2) A business entity that is affiliated with a registered business in Indiana solely through common ownership.
Sec. 9. As used in this chapter, "out-of-state employee" means an individual who is:
(1) employed by an out-of-state business at any time during a disaster period; and
(2) for purposes of section 14 of this chapter, not a resident of Indiana.
Sec. 10. (a) An out-of-state business that enters Indiana shall, upon request, provide the department a statement that the business is in Indiana for purposes of responding to a disaster emergency. The statement must include:
(1) the name of the business;
(2) the state in which the business is domiciled;
(3) the principal business address of the business;
(4) the federal tax identification number of the business;
(5) the date the business entered Indiana; and
(6) contact information for the business.
(b) A registered business shall, upon request, provide the information required by subsection (a) for any affiliate that enters Indiana as an out-of-state business. The notification must include contact information for the registered business.
Sec. 11. Subject to section 14 of this chapter, an out-of-state business that performs disaster emergency related work in Indiana during a disaster period is exempt from the following during the disaster period:
(1) Paying any state or local taxes, including ad valorem and payroll taxes, regardless of the manner in which the out-of-state business reports, files, or remits the taxes. For purposes of any state or local tax on or measured by, in whole or in part, gross or net income or receipts, all activity of the out-of-state business that is conducted in Indiana in accordance with this chapter is disregarded with respect to any filing requirement of the tax, including a filing requirement for a unitary or combined group of which the out-of-state business may be a part.
(2) Complying with any state or local business, occupational
licensing, or registration requirements.
(3) Providing worker's compensation insurance under
IC 22-3-5.
(4) Making employer contributions to the unemployment
compensation system under IC 22-4-10.
Sec. 12. An out-of-state employee is not considered to have
established residency or a presence in Indiana that would require
the employee or the employee's employer to:
(1) file and pay state or local income taxes;
(2) be subject to income tax withholding; or
(3) file and pay any other state or local tax or fee;
during a disaster period. This includes any related state or local
employer withholding or remittance obligations.
Sec. 13. An out-of-state employee is exempt from state and local
licensing and registration requirements with respect to disaster
emergency related work performed during a disaster period.
Sec. 14. Unless otherwise exempted during a disaster period, an
out-of-state business or an out-of-state employee shall pay
transaction taxes and fees, including:
(1) fuel taxes;
(2) hotel taxes;
(3) car rental taxes; or
(4) gross retail taxes or use taxes on a purchase of materials
or services by the out-of-state business or out-of-state
employee for use or consumption during the disaster period,
unless the purchase is otherwise exempt during a disaster
period.
SECTION 27. IC 6-8.1-3-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 11. (a) As used in this
section, "secure electronic delivery service" means a service that:
(1) employs security procedures to provide, send, deliver, or
otherwise communicate electronic records to the intended
recipient using:
(A) security methods such as passwords, encryption, and
matching electronic addresses to United States postal
addresses; or
(B) other security methods that are consistent with
applicable law or industry standards; and
(2) operates subject to the applicable requirements of the
Electronic Signatures in Global and National Commerce Act
(15 U.S.C. 7001 et seq.) or IC 5-24.
(a) (b) When a statute specifies that the department is required to
send a document by mail, and the particular statute is silent as to the
class or type of mailing to be used, the department satisfies the mailing
requirement by mailing the document through the United States mail
in any of the following methods:
(1) United States first-class mail;
(2) United States registered mail, return receipt requested;
(3) United States certified mail; or
(4) a certificate of mailing; or
(5) a secure electronic delivery service, if the use of the secure
electronic delivery service is authorized under IC 6-8.1-6-7(b).
Subject to IC 6-8.1-6-7(b), the choice of the method is at the
department's discretion.
(b) (c) The department may use any form of mailing in cases where
a mailing is not required by statute.
SECTION 28. IC 6-8.1-6-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 7. (a) Notwithstanding
any other provisions of this title, the commissioner may permit the
filing of any return or document by electronic data submission.
(b) This subsection applies to a taxpayer required to report and
remit state gross retail taxes or amounts withheld under IC 6-3-4-8
electronically. If the taxpayer provides written consent to the
department, the department may provide the taxpayer with any
documents that would otherwise require delivery by mail by using
a secure electronic delivery service developed by the department
under IC 6-8.1-3-11.
(c) The department may adopt rules to establish procedures to
implement this section.
SECTION 29. IC 6-8.1-7-1, AS AMENDED BY P.L.182-2009(ss),
SECTION 254, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2014]: Sec. 1. (a) This subsection does not
apply to the disclosure of information concerning a conviction on a tax
evasion charge. Unless in accordance with a judicial order or as
otherwise provided in this chapter, the department, its employees,
former employees, counsel, agents, or any other person may not divulge
the amount of tax paid by any taxpayer, terms of a settlement
agreement executed between a taxpayer and the department,
investigation records, investigation reports, or any other information
disclosed by the reports filed under the provisions of the law relating
to any of the listed taxes, including required information derived from
a federal return, except to:
(1) members and employees of the department;
(2) the governor;
(3) a member of the general assembly or an employee of the
house of representatives or the senate when acting on behalf
of a taxpayer located in the member's legislative district who
has provided sufficient information to the member or
employee for the department to determine that the member
or employee is acting on behalf of the taxpayer;
(3) (4) the attorney general or any other legal representative of the
state in any action in respect to the amount of tax due under the
provisions of the law relating to any of the listed taxes; or
(4) (5) any authorized officers of the United States;
when it is agreed that the information is to be confidential and to be
used solely for official purposes.
(b) The information described in subsection (a) may be revealed
upon the receipt of a certified request of any designated officer of the
state tax department of any other state, district, territory, or possession
of the United States when:
(1) the state, district, territory, or possession permits the exchange
of like information with the taxing officials of the state; and
(2) it is agreed that the information is to be confidential and to be
used solely for tax collection purposes.
(c) The information described in subsection (a) relating to a person
on public welfare or a person who has made application for public
welfare may be revealed to the director of the division of family
resources, and to any director of a county office of the division of
family resources located in Indiana, upon receipt of a written request
from either director for the information. The information shall be
treated as confidential by the directors. In addition, the information
described in subsection (a) relating to a person who has been
designated as an absent parent by the state Title IV-D agency shall be
made available to the state Title IV-D agency upon request. The
information shall be subject to the information safeguarding provisions
of the state and federal Title IV-D programs.
(d) The name, address, Social Security number, and place of
employment relating to any individual who is delinquent in paying
educational loans owed to a postsecondary educational institution may
be revealed to that institution if it provides proof to the department that
the individual is delinquent in paying for educational loans. This
information shall be provided free of charge to approved postsecondary
educational institutions (as defined by IC 21-7-13-6(a)). The
department shall establish fees that all other institutions must pay to the
department to obtain information under this subsection. However, these
fees may not exceed the department's administrative costs in providing
the information to the institution.
(e) The information described in subsection (a) relating to reports
submitted under IC 6-6-1.1-502 concerning the number of gallons of
gasoline sold by a distributor and IC 6-6-2.5 concerning the number of
gallons of special fuel sold by a supplier and the number of gallons of
special fuel exported by a licensed exporter or imported by a licensed
transporter may be released by the commissioner upon receipt of a
written request for the information.
(f) The information described in subsection (a) may be revealed
upon the receipt of a written request from the administrative head of a
state agency of Indiana when:
(1) the state agency shows an official need for the information;
and
(2) the administrative head of the state agency agrees that any
information released will be kept confidential and will be used
solely for official purposes.
(g) The information described in subsection (a) may be revealed
upon the receipt of a written request from the chief law enforcement
officer of a state or local law enforcement agency in Indiana when it is
agreed that the information is to be confidential and to be used solely
for official purposes.
(h) The name and address of retail merchants, including township,
as specified in IC 6-2.5-8-1(j) IC 6-2.5-8-1(k) may be released solely
for tax collection purposes to township assessors and county assessors.
(i) The department shall notify the appropriate innkeepers' tax
board, bureau, or commission that a taxpayer is delinquent in remitting
innkeepers' taxes under IC 6-9.
(j) All information relating to the delinquency or evasion of the
motor vehicle excise tax may be disclosed to the bureau of motor
vehicles in Indiana and may be disclosed to another state, if the
information is disclosed for the purpose of the enforcement and
collection of the taxes imposed by IC 6-6-5.
(k) All information relating to the delinquency or evasion of
commercial vehicle excise taxes payable to the bureau of motor
vehicles in Indiana may be disclosed to the bureau and may be
disclosed to another state, if the information is disclosed for the
purpose of the enforcement and collection of the taxes imposed by
IC 6-6-5.5.
(l) All information relating to the delinquency or evasion of
commercial vehicle excise taxes payable under the International
Registration Plan may be disclosed to another state, if the information
is disclosed for the purpose of the enforcement and collection of the
taxes imposed by IC 6-6-5.5.
(m) All information relating to the delinquency or evasion of the
excise taxes imposed on recreational vehicles and truck campers that
are payable to the bureau of motor vehicles in Indiana may be disclosed
to the bureau and may be disclosed to another state if the information
is disclosed for the purpose of the enforcement and collection of the
taxes imposed by IC 6-6-5.1.
(n) This section does not apply to:
(1) the beer excise tax, including brand and packaged type
(IC 7.1-4-2);
(2) the liquor excise tax (IC 7.1-4-3);
(3) the wine excise tax (IC 7.1-4-4);
(4) the hard cider excise tax (IC 7.1-4-4.5);
(5) the malt excise tax (IC 7.1-4-5);
(6) the motor vehicle excise tax (IC 6-6-5);
(7) the commercial vehicle excise tax (IC 6-6-5.5); and
(8) the fees under IC 13-23.
(o) The name and business address of retail merchants within each
county that sell tobacco products may be released to the division of
mental health and addiction and the alcohol and tobacco commission
solely for the purpose of the list prepared under IC 6-2.5-6-14.2.
SECTION 30. IC 6-8.1-8-2, AS AMENDED BY P.L.6-2012,
SECTION 57, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2013]: Sec. 2. (a) Except as provided in IC 6-8.1-5-3 and
section sections 16 and 17 of this chapter, the department must issue
a demand notice for the payment of a tax and any interest or penalties
accrued on the tax, if a person files a tax return without including full
payment of the tax or if the department, after ruling on a protest, finds
that a person owes the tax before the department issues a tax warrant.
The demand notice must state the following:
(1) That the person has ten (10) days from the date the department
mails the notice to either pay the amount demanded or show
reasonable cause for not paying the amount demanded.
(2) The statutory authority of the department for the issuance of
a tax warrant.
(3) The earliest date on which a tax warrant may be filed and
recorded.
(4) The statutory authority for the department to levy against a
person's property that is held by a financial institution.
(5) The remedies available to the taxpayer to prevent the filing
and recording of the judgment.
If the department files a tax warrant in more than one (1) county, the
department is not required to issue more than one (1) demand notice.
(b) If the person does not pay the amount demanded or show
reasonable cause for not paying the amount demanded within the ten
(10) day period, the department may issue a tax warrant for the amount
of the tax, interest, penalties, collection fee, sheriff's costs, clerk's costs,
and fees established under section 4(b) of this chapter when applicable.
When the department issues a tax warrant, a collection fee of ten
percent (10%) of the unpaid tax is added to the total amount due.
(c) When the department issues a tax warrant, it may not file the
warrant with the circuit court clerk of any county in which the person
owns property until at least twenty (20) days after the date the demand
notice was mailed to the taxpayer. The department may also send the
warrant to the sheriff of any county in which the person owns property
and direct the sheriff to file the warrant with the circuit court clerk:
(1) at least twenty (20) days after the date the demand notice was
mailed to the taxpayer; and
(2) no later than five (5) days after the date the department issues
the warrant.
(d) When the circuit court clerk receives a tax warrant from the
department or the sheriff, the clerk shall record the warrant by making
an entry in the judgment debtor's column of the judgment record,
listing the following:
(1) The name of the person owing the tax.
(2) The amount of the tax, interest, penalties, collection fee,
sheriff's costs, clerk's costs, and fees established under section
4(b) of this chapter when applicable.
(3) The date the warrant was filed with the clerk.
(e) When the entry is made, the total amount of the tax warrant
becomes a judgment against the person owing the tax. The judgment
creates a lien in favor of the state that attaches to all the person's
interest in any:
(1) chose in action in the county; and
(2) real or personal property in the county;
excepting only negotiable instruments not yet due.
(f) A judgment obtained under this section is valid for ten (10) years
from the date the judgment is filed. The department may renew the
judgment for additional ten (10) year periods by filing an alias tax
warrant with the circuit court clerk of the county in which the judgment
previously existed.
(g) A judgment arising from a tax warrant in a county shall be
released by the department:
(1) after the judgment, including all accrued interest to the date of
payment, has been fully satisfied; or
(2) if the department determines that the tax assessment or the
issuance of the tax warrant was in error.
(h) If the department determines that the filing of a tax warrant was
in error, the department shall mail a release of the judgment to the
taxpayer and the circuit court clerk of each county where the warrant
was filed. The circuit court clerk of each county where the warrant was
filed shall expunge the warrant from the judgment debtor's column of
the judgment record. The department shall mail the release and the
order for the warrant to be expunged as soon as possible but no later
than seven (7) days after:
(1) the determination by the department that the filing of the
warrant was in error; and
(2) the receipt of information by the department that the judgment
has been recorded under subsection (d).
(i) If the department determines that a judgment described in
subsection (h) is obstructing a lawful transaction, the department shall
immediately upon making the determination mail:
(1) a release of the judgment to the taxpayer; and
(2) an order requiring the circuit court clerk of each county where
the judgment was filed to expunge the warrant.
(j) A release issued under subsection (h) or (i) must state that the filing of the tax warrant was in error. Upon the request of the taxpayer, the department shall mail a copy of a release and the order for the warrant to be expunged issued under subsection (h) or (i) to each major credit reporting company located in each county where the judgment was filed.
(k) The commissioner shall notify each state agency or officer supplied with a tax warrant list of the issuance of a release under subsection (h) or (i).
(l) If the sheriff collects the full amount of a tax warrant, the sheriff shall disburse the money collected in the manner provided in section 3(c) of this chapter. If a judgment has been partially or fully satisfied by a person's surety, the surety becomes subrogated to the department's rights under the judgment. If a sheriff releases a judgment:
(1) before the judgment is fully satisfied;
(2) before the sheriff has properly disbursed the amount collected; or
(3) after the sheriff has returned the tax warrant to the department;
the sheriff commits a Class B misdemeanor and is personally liable for the part of the judgment not remitted to the department.
(m) A lien on real property described in subsection (e)(2) is void if both of the following occur:
(1) The person owing the tax provides written notice to the department to file an action to foreclose the lien.
(2) The department fails to file an action to foreclose the lien not later than one hundred eighty (180) days after receiving the notice.
(n) A person who gives notice under subsection (m) by registered or certified mail to the department may file an affidavit of service of the notice to file an action to foreclose the lien with the circuit court clerk in the county in which the property is located. The affidavit must state the following:
(1) The facts of the notice.
(2) That more than one hundred eighty (180) days have passed since the notice was received by the department.
(3) That no action for foreclosure of the lien is pending.
(4) That no unsatisfied judgment has been rendered on the lien.
(o) Upon receipt of the affidavit described in subsection (n), the circuit court clerk shall make an entry showing the release of the
judgment lien in the judgment records for tax warrants.
SECTION 31. IC 6-8.1-8-17 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2013]: Sec. 17. (a) This section applies when the department
issues a tax warrant to a taxpayer who has not filed a tax return
with respect to the reporting period for which the taxpayer's
unpaid tax liability has accrued.
(b) A taxpayer described in subsection (a) is not entitled to a
demand notice under section 2(a) of this chapter that would negate
the tax warrant if the taxpayer:
(1) files a tax return subsequent to the issuance of the tax
warrant; and
(2) fails to remit the amount of the tax liability identified on
an applicable tax return.
SECTION 32. IC 6-8.1-9-2, AS AMENDED BY P.L.182-2009(ss),
SECTION 257, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 2. (a) If the department finds that
a person has paid more tax for a taxable year than is legally due, the
department shall apply the amount of the excess against any amount of
that same tax that is assessed and is currently due. The department may
then apply any remaining excess against any of the listed taxes that
have been assessed against the person and that are currently due.
Subject to subsection (c), if any excess remains after the department
has applied the overpayment against the person's tax liabilities, the
department shall either refund the amount to the person or, at the
person's request, credit the amount to the person's future tax liabilities.
(b) Subject to subsection (c), if a court determines that a person has
paid more tax for a taxable year than is legally due, the department
shall refund the excess amount to the person.
(c) As used in this subsection, "pass through entity" means a
corporation that is exempt from the adjusted gross income tax under
IC 6-3-2-2.8(2), a partnership, a limited liability company, or a limited
liability partnership and "pass through income" means a person's
distributive share of adjusted gross income for a taxable year
attributable to the person's interest in a pass through entity. This
subsection applies to a person's overpayment of adjusted gross income
tax for a taxable year if:
(1) the person has filed a timely claim for refund with respect to
the overpayment under IC 6-8.1-9-1;
(2) the overpayment:
(A) is with respect to a taxable year beginning before January 1, 2009;
(B) is attributable to amounts paid to the department by:
(i) a nonresident shareholder, partner, or member of a pass through entity;
(ii) a pass through entity under IC 6-3-4-12 or IC 6-3-4-13 on behalf of a nonresident shareholder, partner, or member of the pass through entity; or
(iii) a pass through entity under IC 6-3-4-12 or IC 6-3-4-13 on behalf of a nonresident shareholder, partner, or member of another pass through entity; and
(3) the overpayment arises from a determination by the department or a court that the person's pass through income is not includible in the person's adjusted gross income derived from sources within Indiana as a result of the application of IC 6-3-2-2(a)(5) and IC 6-3-2-2.2(g).
The department shall apply the overpayment to the person's liability for taxes that have been assessed and are currently due as provided in subsection (a) and apply any remaining overpayment as a credit or credits in satisfaction of the person's liability for listed taxes in taxable years beginning after December 31, 2008. If the person, including any successor to the person's interest in the overpayment, does not have sufficient liability for listed taxes against which to credit all the remaining overpayment in a taxable year beginning after December 31, 2008, and ending before January 1, 2019, the taxpayer is not entitled for any taxable year ending after December 31, 2018, to have any part of the remaining overpayment applied, refunded, or credited to the person's liability for listed taxes. If an overpayment or part of an overpayment is required to be applied as a credit under this subsection to the person's liability for listed taxes for a taxable year beginning after December 31, 2008, and has not been determined by the department or a court to meet the conditions of subdivision (3) by the due date of the person's return for a listed tax for a taxable year beginning after December 31, 2008, the department shall refund to the person that part of the overpayment that should have been applied as a credit for such taxable year within ninety (90) days of the date that the department or a court makes the determination that the overpayment meets the conditions of subdivision (3). However, the department may establish
a program to refund small overpayment amounts that do not exceed the
threshold dollar value established by the department rather than
crediting the amounts against tax liability accruing for a taxable year
after December 31, 2008. A person that receives a refund or credit
under this subsection shall file a report with the department in the form
and in the schedule specified by the department that identifies under
penalties of perjury the home state or other jurisdiction where the
income subject to the refund or credit was reported as income
attributable to that state or jurisdiction.
(d) An excess tax payment that is not refunded or credited against
a current or future tax liability within ninety (90) days after the date the
refund claim is filed, the date the tax payment was due, or the date the
tax was paid, whichever is latest, accrues interest from the date the
refund claim is filed at the rate established under IC 6-8.1-10-1 until a
date, determined by the department, that does not precede by more than
thirty (30) days, the date on which the refund or credit is made. As used
in this subsection, "refund claim" includes an amended return that
indicates an overpayment of tax.
(e) A person who is liable for the payment of excise taxes under
IC 7.1-4-3 or IC 7.1-4-4 is entitled to claim a credit against the
person's excise tax liability in the amount of the excise taxes paid
in duplicate by the person, or the person's assignors or
predecessors, upon both:
(1) the receipt of the goods subject to the excise taxes, as
reported by the person, or the person's assignors or
predecessors, on excise tax returns filed with the department;
and
(2) the withdrawal of the same goods from a storage facility
operated under 19 U.S.C. 1555(a).
(f) The amount of the credit under subsection (e) is equal to fifty
percent (50%) of the amount of excise taxes:
(1) that were paid by the person as described in subsection
(e)(2);
(2) that are duplicative of excise taxes paid by the person as
described in subsection (e)(1); and
(3) for which the person has not previously claimed a credit.
The credit may be claimed by subtracting the amount of the credit
from the amount of the person's excise taxes reported on the
person's monthly excise tax returns filed under IC 7.1-4-6 with the
department for taxes imposed under IC 7.1-4-3 or IC 7.1-4-4. The
amount of the credit that may be taken monthly by the person on
each monthly excise tax return may not exceed ten percent (10%)
of the excise tax liability reported by the person on the monthly
excise tax return. The credit may be claimed on not more than
thirty-six (36) consecutive monthly excise tax returns beginning
with the month in which credit is first claimed.
(g) The amount of the credit calculated under subsection (f)
must be used for capital expenditures to:
(1) expand employment; or
(2) assist in retaining employment within Indiana.
The department shall annually verify whether the capital
expenditures made by the person comply with this subsection.
SECTION 33. IC 6-8.1-9.7 IS ADDED TO THE INDIANA CODE
AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2013]:
Chapter 9.7. Treasury Offset Program
Sec. 1. As used in this chapter, "debt" means a delinquent state
tax or nontax debt certified by the treasurer of state or a federal
nontax debt certified by a federal official. The term includes, but
is not limited to, fines, fees, penalties, and other nontax assessments
imposed by or payable to the state or federal government that are
finally determined to be due and owing.
Sec. 2. As used in this chapter, "federal official" means a unit or
official of the federal government that:
(1) is charged with the collection of nontax liabilities payable
to the federal government; and
(2) has the authority to make offsets under an offset
agreement.
Sec. 3. As used in this chapter, "offset agreement" means an
agreement between the office of management and budget and the
Secretary of the Treasury of the United States authorized by this
chapter.
Sec. 4. As used in this chapter, "person" means an individual,
vendor, contractor, partnership, society, association, joint stock
company, limited liability company, corporation, estate, receiver,
trustee, or assignee, any other person acting in a fiduciary or
representative capacity whether appointed by a court or otherwise,
or any combination of such individuals or entities.
Sec. 5. (a) As used in this chapter, "state payments" includes tax
refunds and any vendor or contractor payments made by the state
to any person, including expense reimbursements to an employee
of the state.
(b) The term does not include salary, wages, pension payments,
and any other type, class, or amount of payment that the office of
management and budget determines has an impact on the health
or welfare of the citizens of Indiana and should not be subject to an
offset agreement.
Sec. 6. As used in this chapter, "tax refund" means an amount
described as a refund of tax under the provision of the state tax law
that authorized the payment of the refund.
Sec. 7. Notwithstanding any other law, the office of management
and budget may enter into an offset agreement with the Secretary
of the Treasury of the United States to participate in a reciprocal
Treasury Offset Program under 31 U.S.C. 3716 for the collection
of any debts owed to the state or to state agencies from federal
payments to vendors, contractors, and taxpayers. The offset
agreement may provide for the federal government to submit
nontax debts owed to federal agencies for offset against state
payments otherwise due and owing to taxpayers and to vendors
and contractors providing goods or services to the state or to the
state's departments, agencies, or institutions.
Sec. 8. If the office of management and budget enters into an
offset agreement, a federal official may do the following as
provided in the offset agreement:
(1) Certify to the office of management and budget the
existence of a person's delinquent nontax debt owed by the
person to the federal government, by providing:
(A) the full name and address of the person and any other
names known to be used by the person;
(B) the person's Social Security number or federal tax
identification number;
(C) the amount of the person's federal nontax debt;
(D) a statement certifying that the person's federal nontax
debt is past due, that due process has been provided to the
person, and that the person's federal nontax debt is legally
enforceable in the amount certified, which may be
provided in procedures for certifying payments as
specified in the offset agreement; and
(E) any other information required by the offset
agreement.
(2) Request the office of management and budget to withhold
any state payment to which the person is entitled.
(3) Retain a part of the proceeds of any federal administrative
setoff authorized by the federal offset program.
Sec. 9. The following apply if the office of management and
budget enters into an offset agreement:
(1) The office of management and budget shall do the
following as provided in the offset agreement:
(A) Determine if a person whose name has been certified
by a federal official as provided in the offset agreement is
due a state payment.
(B) Withhold a state payment that is due a person whose
name has been certified by a federal official as provided in
the offset agreement.
(C) Notify the person from whom a state payment is
withheld under this section of the amount withheld in
accordance with the offset agreement.
(D) Pay to the federal official making the certification
under section 8 of this chapter the lesser of:
(i) the entire state payment withheld; or
(ii) the amount certified by the federal official.
If the amount certified by the federal official is less than a
state payment due to the person, the office of management
and budget shall pay to the person the part of the state
payment due to the person that exceeds the certified
amount, less any fee under section 10 of this chapter.
(2) If an individual filed a joint income tax return and the
debt certified by a federal official is not the liability of both
parties to the joint income tax return, the office of
management and budget may not withhold or pay to the
federal official the part of the income tax refund attributable
to the individual not owing the debt. The department shall
notify taxpayers filing a joint income tax return of a proposed
offset of a state income tax refund for a debt certified by a
federal official. A taxpayer that filed a joint income tax return
and receives such notice may, not more than sixty (60) days
after the notice is sent, notify the department in writing that
the taxpayer asserts that a part of the income tax refund is
attributable to the individual not owing the debt. If a taxpayer
that is a party to the joint income tax return does not notify
the department of such an assertion not more than sixty (60)
days after the department's notice is sent, all of the income tax
refund is considered attributable to the individual owing the
debt.
(3) The office of management and budget may do the
following as provided in the offset agreement:
(A) Certify to a federal official a person's delinquent debt
owed to the state by providing the federal official:
(i) the full name and address of the person and any other
names known to be used by the person;
(ii) the person's Social Security number or federal tax
identification number;
(iii) the amount of the person's debt owed to the state;
(iv) a statement certifying that the person's debt is past
due, that due process has been provided to the person,
and that the person's debt is legally enforceable in the
amount certified, which may be provided in procedures
for certifying payments as specified in the offset
agreement; and
(v) any other information required by state law or rules
applicable to the collection of the debt by offset of federal
payments or required by the offset agreement.
(B) Request that the federal official withhold from any
federal payment to which the person is entitled the lesser
of:
(i) the entire federal payment; or
(ii) the amount certified by the office of management and
budget;
as provided in the offset agreement. If the amount certified
by the office of management and budget is less than a
federal payment due to the person, the federal official may
pay to the person the part of the federal payment due to
the person that exceeds the certified amount, less any fee
under section 10 of this chapter.
Sec. 10. (a) The office of management and budget may, by rule,
establish a reasonable administrative fee to be charged to a person
for the provision of the state offset of a federal debt or the federal
offset of a state debt.
(b) A fee authorized by this section is a separate debt and may be withheld from any refund, reimbursement, or other money held for the person.
(c) The office of management and budget may charge the person who is the subject of the state offset of a federal debt or the federal offset of a state debt the fee authorized by this section.
(d) Any fees collected under this section may be retained by the office of management and budget and used for the costs of the intercept program, including reporting, and for costs associated with other revenue generation and cost savings initiatives as determined by the office of management and budget.
SECTION 34. IC 6-8.1-10-2.1, AS AMENDED BY P.L.182-2009(ss), SECTION 258, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 2.1. (a)
(1) fails to file a return for any of the listed taxes;
(2) fails to pay the full amount of tax shown on the person's return on or before the due date for the return or payment;
(3) incurs, upon examination by the department, a deficiency that is due to negligence;
(4) fails to timely remit any tax held in trust for the state; or
(5) is required to make a payment by electronic funds transfer (as defined in IC 4-8.1-2-7), overnight courier, or personal delivery and the payment is not received by the department by the due date in funds acceptable to the department;
(b) Except as provided in subsection (g), the penalty described in subsection (a) is ten percent (10%) of:
(1) the full amount of the tax due if the person failed to file the return;
(2) the amount of the tax not paid, if the person filed the return but failed to pay the full amount of the tax shown on the return;
(3) the amount of the tax held in trust that is not timely remitted;
(4) the amount of deficiency as finally determined by the department; or
(5) the amount of tax due if a person failed to make payment by electronic funds transfer, overnight courier, or personal delivery by the due date.
(c) For purposes of this section, the filing of a substantially blank or
unsigned return does not constitute a return.
(d) If a person subject to the penalty imposed under this section can
show that the failure to file a return, pay the full amount of tax shown
on the person's return, timely remit tax held in trust, or pay the
deficiency determined by the department was due to reasonable cause
and not due to willful neglect, the department shall waive the penalty.
(e) A person who wishes to avoid the penalty imposed under this
section must make an affirmative showing of all facts alleged as a
reasonable cause for the person's failure to file the return, pay the
amount of tax shown on the person's return, pay the deficiency, or
timely remit tax held in trust, in a written statement containing a
declaration that the statement is made under penalty of perjury. The
statement must be filed with the return or payment within the time
prescribed for protesting departmental assessments. A taxpayer may
also avoid the penalty imposed under this section by obtaining a ruling
from the department before the end of a particular tax period on the
amount of tax due for that tax period.
(f) The department shall adopt rules under IC 4-22-2 to prescribe the
circumstances that constitute reasonable cause and negligence for
purposes of this section.
(g) A person who fails to file a return for a listed tax that shows no
tax liability for a taxable year, other than an information return (as
defined in section 6 of this chapter), on or before the due date of the
return shall pay a penalty of ten dollars ($10) for each day that the
return is past due, up to a maximum of two hundred fifty dollars
($250).
(h) A:
(1) corporation which otherwise qualifies under IC 6-3-2-2.8(2);
(2) partnership; or
(3) trust;
that fails to withhold and pay any amount of tax required to be withheld
under IC 6-3-4-12, IC 6-3-4-13, or IC 6-3-4-15 shall pay a penalty
equal to twenty percent (20%) of the amount of tax required to be
withheld under IC 6-3-4-12, IC 6-3-4-13, or IC 6-3-4-15. This penalty
shall be in addition to any penalty imposed by section 6 of this chapter.
(i) Subsections (a) through (c) do not apply to a motor carrier fuel
tax return.
(j) If a partnership or an S corporation fails to include all
nonresidential individual partners or nonresidential individual
shareholders in a composite return as required by IC 6-3-4-12(h) or
IC 6-3-4-13(j), a penalty of five hundred dollars ($500) per partnership
or S corporation is imposed on the partnership or S corporation.
SECTION 35. IC 6-8.1-10-5, AS AMENDED BY P.L.182-2009(ss),
SECTION 259, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2014]: Sec. 5. (a) If a person makes a tax
payment with a check, credit card, debit card, or electronic funds
transfer, and the department is unable to obtain payment on the check,
credit card, debit card, or electronic funds transfer for its full face
amount when the check, credit card, debit card, or electronic funds
transfer is presented for payment through normal banking channels, a
penalty of ten percent (10%) of the unpaid tax or the value of the
check, credit card, debit card, or electronic funds transfer, whichever
is smaller, is imposed.
(b) When a penalty is imposed under subsection (a), the department
shall notify the person by mail that the check, credit card, debit card,
or electronic funds transfer was not honored and that the person has ten
(10) days after the date the notice is mailed to pay the tax and the
penalty either in cash, by certified check, or other guaranteed payment.
If the person fails to make the payment within the ten (10) day period,
the penalty is increased to one hundred thirty percent (100%) (30%)
multiplied by the value of the check, credit card, debit card, or
electronic funds transfer, or the unpaid tax, whichever is smaller.
(c) If a person has been assessed a penalty under subsection (a)
more than one (1) time, the department may require all future payments
for all listed taxes to be remitted with guaranteed funds.
(d) If the person subject to the penalty under this section can show
that there is reasonable cause for the check, credit card, debit card, or
electronic funds transfer not being honored, the department may waive
the penalty imposed under this section.
SECTION 36. IC 6-9-11-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 6. (a) The county
council may levy a tax on every person engaged in the business of
renting or furnishing, for periods of less than thirty (30) days, any room
or rooms, lodgings, or accommodations in any commercial hotel,
motel, inn, tourist camp, tourist cabin, university memorial union, or
university residence hall, except state camping facilities, located in the
county. The county council may impose the tax at a rate not to exceed
five eight percent (5%) (8%) on the gross income derived from
lodging income only. The tax is in addition to the state gross retail tax
imposed on those persons by IC 6-2.5. The tax does not apply to a retail
transaction in which a student rents lodging in a university memorial
union or residence hall while that student participates in a course of
study for which the student receives college credit from a state
university located in the county.
(b) The county fiscal body may adopt an ordinance to require that
the tax be reported on forms approved by the county treasurer and that
the tax shall be paid monthly to the county treasurer. If such an
ordinance is adopted, the tax shall be paid to the county treasurer not
more than twenty (20) days after the end of the month the tax is
collected. If such an ordinance is not adopted, the tax shall be imposed,
paid, and collected in exactly the same manner as the state gross retail
tax is imposed, paid, and collected pursuant to IC 6-2.5.
(c) All of the provisions of IC 6-2.5 relating to rights, duties,
liabilities, procedures, penalties, definitions, exemptions, and
administration apply to the imposition and administration of the tax
imposed under this section, except to the extent those provisions are in
conflict or inconsistent with the specific provisions of this chapter or
the requirements of the county treasurer. Specifically and not in
limitation of the foregoing sentence, the terms "person" and "gross
income" shall have the same meaning in this section as they have in
IC 6-2.5, except that "person" shall not include supported educational
institutions. If the tax is paid to the department of state revenue, the
returns to be filed for the payment of the tax under this section may be
either a separate return or may be combined with the return filed for the
payment of the state gross retail tax as the department of state revenue
may by rule determine.
(d) If the tax is paid to the department of state revenue, the amounts
received from the tax shall be paid quarterly by the treasurer of state to
the county treasurer upon warrants issued by the auditor of state.
(e) The tax imposed under subsection (a) does not apply to the
renting or furnishing of rooms, lodgings, or accommodations to a
person for a period of thirty (30) days or more.
SECTION 37. IC 7.1-3-21-15, AS AMENDED BY P.L.172-2011,
SECTION 112, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 15. (a) The commission shall not
issue, renew, or transfer a wholesaler, retailer, dealer, or other permit
of any type if the applicant:
(1) is seeking a renewal and the applicant has not paid all the property taxes under IC 6-1.1 and the innkeeper's tax under IC 6-9 that are due currently;
(2) is seeking a transfer and the applicant has not paid all the property taxes under IC 6-1.1 and innkeeper's tax under IC 6-9 for the assessment periods during which the transferor held the permit;
(3) is seeking a renewal or transfer and is at least thirty (30) days delinquent in remitting state gross retail taxes under IC 6-2.5 or withholding taxes required to be remitted under IC 6-3-4; or
(b) The commission shall issue, renew, or transfer a permit that the commission denied under subsection (a) when the appropriate one (1) of the following occurs:
(1) The person, if seeking a renewal, provides to the commission a statement from the county treasurer of the county in which the property of the applicant was assessed indicating that all the property taxes under IC 6-1.1 and, in a county where the county treasurer collects the innkeeper's tax, the innkeeper's tax under IC 6-9 that were delinquent have been paid.
(2) The person, if seeking a transfer of ownership, provides to the commission a statement from the county treasurer of the county in which the property of the transferor was assessed indicating that all the property taxes under IC 6-1.1 and, in a county where the county treasurer collects the innkeeper's tax, the innkeeper's tax under IC 6-9 have been paid for the assessment periods during which the transferor held the permit.
(3) The person provides to the commission a statement from the commissioner of the department of state revenue indicating that the person's tax warrant has been satisfied, including any delinquency in innkeeper's tax if the state collects the innkeeper's tax for the county in which the person seeks the permit.
(4) The commission receives a notice from the commissioner of the department of state revenue under IC 6-8.1-8-2(k).
(5) The commission receives a notice from the commissioner of the department of state revenue stating that the state gross retail and withholding taxes described in subsection (a)(3)
have been remitted to the department.
(c) An applicant may not be considered delinquent in the payment
of listed taxes if the applicant has filed a proper protest under
IC 6-8.1-5-1 contesting the remittance of those taxes. The applicant
shall be considered delinquent in the payment of those taxes if the
applicant does not remit the taxes owed to the state department of
revenue after a final determination on the protest is made by the
department of state revenue. the later of the following:
(1) The expiration of the period in which the applicant may
appeal the listed tax to the tax court, in the case of an
applicant who does not file a timely appeal of the listed tax.
(2) When a decision of the tax court concerning the
applicant's appeal of the listed tax becomes final, in the case
of an applicant who files a timely appeal of the listed tax.
(d) The commission may require that an applicant for the issuance,
renewal, or transfer of a wholesaler's, retailer's, or dealer's, or other
permit of any type furnish proof of the payment of a listed tax (as
defined by IC 6-8.1-1-1), tax warrant, or taxes imposed by IC 6-1.1.
SECTION 38. IC 9-18-2-4.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2014]: Sec. 4.5. (a) Upon
payment of the annual registration fee under IC 9-29-5, and any
applicable commercial vehicle excise tax under IC 6-6-5.5, the bureau
department of state revenue may issue a license plate for each
commercial vehicle registered to the registered owner of at least
twenty-five (25) commercial vehicles with a declared gross vehicle
weight rating exceeding twenty-six thousand (26,000) pounds. The
license plate issued under this section for a commercial vehicle is
permanently valid. for five (5) years.
(b) If the registered owner of at least twenty-five (25) commercial
vehicles with a declared gross vehicle weight rating exceeding
twenty-six thousand (26,000) pounds submits the application of
registration for the commercial vehicles on an aggregate basis, it must
be by electronic means. If the application is approved, the bureau
department of state revenue shall issue a certificate of registration
that shall be carried at all times in the vehicle for which it is issued.
(c) The registration for a commercial vehicle is void when the
registered owner:
(1) sells (and does not replace);
(2) disposes of; or
(3) does not renew the registration of;
the commercial vehicle or the commercial vehicle is destroyed.
(d) This section does not relieve the owner of the vehicle from payment of any applicable commercial vehicle excise tax under IC 6-6-5.5 on a yearly basis.
(e) A registered plate issued under subsection (a) may be transferred to another vehicle in a fleet of the same weight and plate type, with a new certificate issued under subsection (b), upon application to the department of state revenue. A commercial vehicle excise tax credit may be applied to any plate transfer of the same vehicle type and same weight category.
(g) The following apply to rules adopted by the bureau before January 1, 2014, under subsection (f):
(1) The rules are transferred to the department of state revenue on January 1, 2014, and are considered, after December 31, 2013, rules of the department of state revenue.
(2) After December 31, 2013, the rules are treated as if they had been adopted by the department of state revenue.
SECTION 39. IC 9-18-2-7, AS AMENDED BY P.L.26-2011, SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2014]: Sec. 7. (a) A person who owns a vehicle subject to registration shall register each vehicle owned by the person as follows:
(1) A vehicle subject to section 8 of this chapter shall be registered under section 8 of this chapter.
(2) Subject to subsection (g) or (h), a vehicle not subject to section 8 or 8.5 of this chapter or to the International Registration Plan shall be registered before:
(A) March 1 of each year;
(B) February 1 or later dates each year, if:
(i) the vehicle is being registered with the department of state revenue; and
(ii) staggered registration has been adopted by the department of state revenue; or
set by the bureau, if the vehicle is being registered with the
bureau.
(3) School buses owned by a school corporation are exempt from
annual registration but are subject to registration under
IC 20-27-7.
(4) Subject to subsection (f), a vehicle subject to the International
Registration Plan shall be registered before April 1 of each year.
(5) A school bus not owned by a school corporation shall be
registered subject to section 8.5 of this chapter.
(b) Registrations and reregistrations under this section are for the
calendar year. Registration and reregistration for school buses owned
by a school corporation may be for more than a calendar year.
(c) License plates for a vehicle subject to this section may be
displayed during:
(1) the calendar year for which the vehicle is registered; and
(2) the period of time:
(A) subsequent to the calendar year; and
(B) before the date that the vehicle must be reregistered.
(d) Except as provided in IC 9-18-12-2.5, a person who owns or
operates a vehicle may not operate or permit the operation of a vehicle
that:
(1) is required to be registered under this chapter; and
(2) has expired license plates.
(e) If a vehicle that is required to be registered under this chapter
has:
(1) been operated on the highways; and
(2) not been properly registered under this chapter;
the bureau shall, before the vehicle is reregistered, collect the
registration fee that the owner of the vehicle would have paid if the
vehicle had been properly registered.
(f) The department of state revenue may adopt rules under IC 4-22-2
to issue staggered registration to motor vehicles subject to the
International Registration Plan.
(g) Except as provided in section 8.5 of this chapter, the bureau may
adopt rules under IC 4-22-2 to issue staggered registration to motor
vehicles described in subsection (a)(2).
(h) After June 30, 2011, the registration of a vehicle under
IC 9-18-16-1(1) or IC 9-18-16-1(2) expires on December 14 of each
year. However, if a vehicle is registered under IC 9-18-16-1(1) or
IC 9-18-16-1(2) and the registration of the vehicle is in effect on June
30, 2011, the registration of the vehicle remains valid:
(1) throughout calendar year 2011; and
(2) during the period that:
(A) begins January 1, 2012; and
(B) ends on the date on which the vehicle was due for
reregistration under the law in effect before this subsection
took effect.
SECTION 40. IC 9-18-2-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2014]: Sec. 14. (a) A:
(1) government agency, dealer, or person who owns a bus shall
apply directly to the bureau in the state central office to register
a vehicle; and
(2) person who is registered under the International Registration
Plan shall apply to the department of state revenue under rules
adopted under IC 4-22-2.
(b) A person who registers a vehicle under subsection (a)(1) shall
file with the bureau or a license branch an application for the
registration of the vehicle upon an appropriate form furnished by the
bureau.
(c) A person who registers a vehicle under subsection (a)(2) shall
file electronically with the department of state revenue an application
for the registration of the vehicle. upon an appropriate form furnished
by the department of state revenue.
SECTION 41. IC 12-12.7-2-17.5, AS ADDED BY P.L.229-2011,
SECTION 121, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 17.5. (a) Subject to subsection (b),
the agency may do any of the following for any amount owed under
section 17 of this chapter by a person if the amount owed is more than
sixty (60) days past due:
(1) Set off under IC 6-8.1-9.7 IC 6-8.1-9.5 on any state tax refund
owed to the person against the delinquent debt.
(2) Terminate services provided to an individual under the
program for failure to pay the cost participation set forth in
section 17 of this chapter.
(b) The agency may not terminate services under subsection (a)(2)
until the agency has provided the family with written notice:
(1) stating:
(A) the amount of money owed by the family that is past due
for services provided; and
(B) the amount of payment necessary in order to prevent
termination of services; and
(2) advising the family to contact the agency:
(A) for assistance; or
(B) to negotiate an alternative payment arrangement or to
recalculate the amount of payment owed.
SECTION 42. IC 34-24-1-1, AS AMENDED BY P.L.125-2012,
SECTION 411, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 1. (a) The following may be seized:
(1) All vehicles (as defined by IC 35-31.5-2-346), if they are used
or are intended for use by the person or persons in possession of
them to transport or in any manner to facilitate the transportation
of the following:
(A) A controlled substance for the purpose of committing,
attempting to commit, or conspiring to commit any of the
following:
(i) Dealing in or manufacturing cocaine or a narcotic drug
(IC 35-48-4-1).
(ii) Dealing in methamphetamine (IC 35-48-4-1.1).
(iii) Dealing in a schedule I, II, or III controlled substance
(IC 35-48-4-2).
(iv) Dealing in a schedule IV controlled substance
(IC 35-48-4-3).
(v) Dealing in a schedule V controlled substance
(IC 35-48-4-4).
(vi) Dealing in a counterfeit substance (IC 35-48-4-5).
(vii) Possession of cocaine or a narcotic drug (IC 35-48-4-6).
(viii) Possession of methamphetamine (IC 35-48-4-6.1).
(ix) Dealing in paraphernalia (IC 35-48-4-8.5).
(x) Dealing in marijuana, hash oil, hashish, salvia, or a
synthetic cannabinoid (IC 35-48-4-10).
(B) Any stolen (IC 35-43-4-2) or converted property
(IC 35-43-4-3) if the retail or repurchase value of that property
is one hundred dollars ($100) or more.
(C) Any hazardous waste in violation of IC 13-30-10-1.5.
(D) A bomb (as defined in IC 35-31.5-2-31) or weapon of
mass destruction (as defined in IC 35-31.5-2-354) used to
commit, used in an attempt to commit, or used in a conspiracy
to commit an offense under IC 35-47 as part of or in
furtherance of an act of terrorism (as defined by
IC 35-31.5-2-329).
(2) All money, negotiable instruments, securities, weapons,
communications devices, or any property used to commit, used in
an attempt to commit, or used in a conspiracy to commit an
offense under IC 35-47 as part of or in furtherance of an act of
terrorism or commonly used as consideration for a violation of
IC 35-48-4 (other than items subject to forfeiture under
IC 16-42-20-5 or IC 16-6-8.5-5.1 before its repeal):
(A) furnished or intended to be furnished by any person in
exchange for an act that is in violation of a criminal statute;
(B) used to facilitate any violation of a criminal statute; or
(C) traceable as proceeds of the violation of a criminal statute.
(3) Any portion of real or personal property purchased with
money that is traceable as a proceed of a violation of a criminal
statute.
(4) A vehicle that is used by a person to:
(A) commit, attempt to commit, or conspire to commit;
(B) facilitate the commission of; or
(C) escape from the commission of;
murder (IC 35-42-1-1), kidnapping (IC 35-42-3-2), criminal
confinement (IC 35-42-3-3), rape (IC 35-42-4-1), child molesting
(IC 35-42-4-3), or child exploitation (IC 35-42-4-4), or an offense
under IC 35-47 as part of or in furtherance of an act of terrorism.
(5) Real property owned by a person who uses it to commit any of
the following as a Class A felony, a Class B felony, or a Class C
felony:
(A) Dealing in or manufacturing cocaine or a narcotic drug
(IC 35-48-4-1).
(B) Dealing in methamphetamine (IC 35-48-4-1.1).
(C) Dealing in a schedule I, II, or III controlled substance
(IC 35-48-4-2).
(D) Dealing in a schedule IV controlled substance
(IC 35-48-4-3).
(E) Dealing in marijuana, hash oil, hashish, salvia, or a
synthetic cannabinoid (IC 35-48-4-10).
(6) Equipment and recordings used by a person to commit fraud
under IC 35-43-5-4(10).
(7) Recordings sold, rented, transported, or possessed by a person in violation of IC 24-4-10.
(8) Property (as defined by IC 35-31.5-2-253) or an enterprise (as defined by IC 35-45-6-1) that is the object of a corrupt business influence violation (IC 35-45-6-2).
(9) Unlawful telecommunications devices (as defined in IC 35-45-13-6) and plans, instructions, or publications used to commit an offense under IC 35-45-13.
(10) Any equipment, including computer equipment and cellular telephones, used for or intended for use in preparing, photographing, recording, videotaping, digitizing, printing, copying, or disseminating matter in violation of IC 35-42-4.
(11) Destructive devices used, possessed, transported, or sold in violation of IC 35-47.5.
(12) Tobacco products that are sold in violation of IC 24-3-5, tobacco products that a person attempts to sell in violation of IC 24-3-5, and other personal property owned and used by a person to facilitate a violation of IC 24-3-5.
(13) Property used by a person to commit counterfeiting or forgery in violation of IC 35-43-5-2.
(14) After December 31, 2005, if a person is convicted of an offense specified in IC 25-26-14-26(b) or IC 35-43-10, the following real or personal property:
(A) Property used or intended to be used to commit, facilitate, or promote the commission of the offense.
(B) Property constituting, derived from, or traceable to the gross proceeds that the person obtained directly or indirectly as a result of the offense.
(15) Except as provided in subsection (e), a vehicle used by a person who operates the vehicle:
(A) while intoxicated, in violation of IC 9-30-5-1 through IC 9-30-5-5, if in the previous five (5) years the person has two (2) or more prior unrelated convictions:
(i) for operating a motor vehicle while intoxicated in violation of IC 9-30-5-1 through IC 9-30-5-5; or
(ii) for an offense that is substantially similar to IC 9-30-5-1 through IC 9-30-5-5 in another jurisdiction; or
(B) on a highway while the person's driving privileges are suspended in violation of IC 9-24-19-2 through IC 9-24-19-4,
if in the previous five (5) years the person has two (2) or more
prior unrelated convictions:
(i) for operating a vehicle while intoxicated in violation of
IC 9-30-5-1 through IC 9-30-5-5; or
(ii) for an offense that is substantially similar to IC 9-30-5-1
through IC 9-30-5-5 in another jurisdiction.
If a court orders the seizure of a vehicle under this subdivision,
the court shall transmit an order to the bureau of motor vehicles
recommending that the bureau not permit a vehicle to be
registered in the name of the person whose vehicle was seized
until the person possesses a current driving license (as defined in
IC 9-13-2-41).
(16) The following real or personal property:
(A) Property used or intended to be used to commit, facilitate,
or promote the commission of an offense specified in
IC 23-14-48-9, IC 30-2-9-7(b), IC 30-2-10-9(b), or
IC 30-2-13-38(f).
(B) Property constituting, derived from, or traceable to the
gross proceeds that a person obtains directly or indirectly as a
result of an offense specified in IC 23-14-48-9, IC 30-2-9-7(b),
IC 30-2-10-9(b), or IC 30-2-13-38(f).
(17) An automated sales suppression device (as defined in
IC 35-43-5-4.6(a)(1)) or phantom-ware (as defined in
IC 35-43-5-4.6(a)(3)).
(b) A vehicle used by any person as a common or contract carrier in
the transaction of business as a common or contract carrier is not
subject to seizure under this section, unless it can be proven by a
preponderance of the evidence that the owner of the vehicle knowingly
permitted the vehicle to be used to engage in conduct that subjects it to
seizure under subsection (a).
(c) Equipment under subsection (a)(10) may not be seized unless it
can be proven by a preponderance of the evidence that the owner of the
equipment knowingly permitted the equipment to be used to engage in
conduct that subjects it to seizure under subsection (a)(10).
(d) Money, negotiable instruments, securities, weapons,
communications devices, or any property commonly used as
consideration for a violation of IC 35-48-4 found near or on a person
who is committing, attempting to commit, or conspiring to commit any
of the following offenses shall be admitted into evidence in an action
under this chapter as prima facie evidence that the money, negotiable
instrument, security, or other thing of value is property that has been
used or was to have been used to facilitate the violation of a criminal
statute or is the proceeds of the violation of a criminal statute:
(1) IC 35-48-4-1 (dealing in or manufacturing cocaine or a
narcotic drug).
(2) IC 35-48-4-1.1 (dealing in methamphetamine).
(3) IC 35-48-4-2 (dealing in a schedule I, II, or III controlled
substance).
(4) IC 35-48-4-3 (dealing in a schedule IV controlled substance).
(5) IC 35-48-4-4 (dealing in a schedule V controlled substance)
as a Class B felony.
(6) IC 35-48-4-6 (possession of cocaine or a narcotic drug) as a
Class A felony, Class B felony, or Class C felony.
(7) IC 35-48-4-6.1 (possession of methamphetamine) as a Class
A felony, Class B felony, or Class C felony.
(8) IC 35-48-4-10 (dealing in marijuana, hash oil, hashish, salvia,
or a synthetic cannabinoid) as a Class C felony.
(e) A vehicle operated by a person who is not:
(1) an owner of the vehicle; or
(2) the spouse of the person who owns the vehicle;
is not subject to seizure under subsection (a)(15) unless it can be
proven by a preponderance of the evidence that the owner of the
vehicle knowingly permitted the vehicle to be used to engage in
conduct that subjects it to seizure under subsection (a)(15).
SECTION 43. IC 35-43-5-4.6 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 4.6. (a) The following definitions
apply throughout this section:
(1) "Automated sales suppression device" means a software
program:
(A) carried on a memory stick or removable compact disc;
(B) accessed through an Internet link; or
(C) accessed through any other means;
that falsifies the electronic records of electronic cash registers
and other point-of-sale systems, including transaction data
and transaction reports.
(2) "Electronic cash register" means a device that keeps a
register or supporting documents through the means of an
electronic device or a computer system designed to record
transaction data for the purpose of computing, compiling, or
processing retail sales transaction data in any manner.
(3) "Phantom-ware" means a hidden, a pre-installed, or an
installed at a later time programming option embedded in the
operating system of an electronic cash register or hardwired
into the electronic cash register that:
(A) can be used to create a virtual second till; or
(B) may eliminate or manipulate transaction records that
may or may not be preserved in digital formats to
represent the true or manipulated record of transactions
in the electronic cash register.
(4) "Transaction data" includes information regarding:
(A) items purchased by a customer;
(B) the price for each item;
(C) a taxability determination for each item;
(D) a segregated tax amount for each of the taxed items;
(E) the amount of cash or credit tendered;
(F) the net amount returned to the customer in change;
(G) the date and time of the purchase;
(H) the name, address, and identification number of the
vendor; and
(I) the receipt or invoice number of the transaction.
(5) "Transaction report" means:
(A) a report that includes:
(i) the sales;
(ii) taxes collected;
(iii) media totals; and
(iv) discount voids;
at an electronic cash register that is printed on cash
register tape at the end of a day or shift; or
(B) a report documenting every action at an electronic cash
register that is stored electronically.
(6) "Zapper" refers to an automated sales suppression device.
(b) A person who knowingly or intentionally sells, purchases,
installs, transfers, or possesses:
(1) an automated sales suppression device or a zapper; or
(2) phantom-ware;
after June 30, 2013, commits unlawful sale or possession of a
transaction manipulation device, a Class C felony.
SECTION 44. IC 36-7-32-11, AS AMENDED BY P.L.113-2010, SECTION 138, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 11. (a) After receipt of an application under section 10 of this chapter, and subject to subsection (b), the Indiana economic development corporation may designate a certified technology park if the corporation determines that the application demonstrates a firm commitment from at least one (1) business engaged in a high technology activity creating a significant number of jobs and satisfies one (1) or more of the following additional criteria:
(1) A demonstration of significant support from an institution of higher education, a private research based institute, or a military research and development or testing facility on an active United States government military base or other military installation located within, or in the vicinity of, the proposed certified technology park, as evidenced by the following criteria:
(A) Grants of preferences for access to and commercialization of intellectual property.
(B) Access to laboratory and other facilities owned by or under the control of the postsecondary educational institution or private research based institute.
(C) Donations of services.
(D) Access to telecommunications facilities and other infrastructure.
(E) Financial commitments.
(F) Access to faculty, staff, and students.
(G) Opportunities for adjunct faculty and other types of staff arrangements or affiliations.
(H) Other criteria considered appropriate by the Indiana economic development corporation.
(2) A demonstration of a significant commitment by the postsecondary educational institution, private research based institute, or military research and development or testing facility on an active United States government military base or other military installation to the commercialization of research produced at the certified technology park, as evidenced by the intellectual property and, if applicable, tenure policies that reward faculty and staff for commercialization and collaboration with private businesses.
(3) A demonstration that the proposed certified technology park will be developed to take advantage of the unique characteristics and specialties offered by the public and private resources available in the area in which the proposed certified technology park will be located.
(4) The existence of or proposed development of a business incubator within the proposed certified technology park that exhibits the following types of resources and organization:
(A) Significant financial and other types of support from the public or private resources in the area in which the proposed certified technology park will be located.
(B) A business plan exhibiting the economic utilization and availability of resources and a likelihood of successful development of technologies and research into viable business enterprises.
(C) A commitment to the employment of a qualified full-time manager to supervise the development and operation of the business incubator.
(5) The existence of a business plan for the proposed certified technology park that identifies its objectives in a clearly focused and measurable fashion and that addresses the following matters:
(A) A commitment to new business formation.
(B) The clustering of businesses, technology, and research.
(C) The opportunity for and costs of development of properties under common ownership or control.
(D) The availability of and method proposed for development of infrastructure and other improvements, including telecommunications technology, necessary for the development of the proposed certified technology park.
(E) Assumptions of costs and revenues related to the development of the proposed certified technology park.
(6) A demonstrable and satisfactory assurance that the proposed certified technology park can be developed to principally contain property that is primarily used for, or will be primarily used for, a high technology activity or a business incubator.
(b) The Indiana economic development corporation may not approve an application that would result in a substantial reduction or cessation of operations in another location in Indiana in order to relocate them within the certified technology park. The Indiana
economic development corporation may designate not more than
two (2) new certified technology parks during any state fiscal year.
The designation of a new certified technology park is subject to
review and approval under section 11.5 of this chapter.
(c) A certified technology park designated under this section is
subject to the review of the Indiana economic development corporation
and must be recertified every four (4) years. The corporation shall
develop procedures and the criteria to be used in the review required
by this subsection. A certified technology park shall furnish to the
corporation the following information to be used in the course of the
review:
(1) Total employment and payroll levels for all businesses
operating within the certified technology park.
(2) The nature and extent of any technology transfer activity
occurring within the certified technology park.
(3) The nature and extent of any nontechnology businesses
operating within the certified technology park.
(4) The use and outcomes of any state money made available to
the certified technology park.
(5) An analysis of the certified technology park's overall
contribution to the technology based economy in Indiana.
If a certified technology park is not recertified, the Indiana economic
development corporation shall send a certified copy of a notice of the
determination to the county auditor, the department of local
government finance, and the department of state revenue.
(d) To the extent allowed under IC 5-14-3, the corporation shall
maintain the confidentiality of any information that is:
(1) submitted as part of the review process under subsection (c);
and
(2) marked as confidential;
by the certified technology park.
SECTION 45. IC 36-7-32-11.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 11.5. (a) If the Indiana economic
development corporation desires to designate a certified technology
park under this chapter, the corporation shall submit its proposed
designation to the budget committee for review and
recommendation to the budget agency. The budget committee shall
meet not later than sixty (60) days after receipt of the proposed
designation and shall make a recommendation on the designation
to the budget agency.
(b) When considering the proposed designation of a certified
technology park by the corporation under this section, the budget
committee and the budget agency must make the following findings
before approving the designation:
(1) The area to be designated as a certified technology park
meets the conditions necessary for the designation as a
certified technology park.
(2) The designation of the certified technology park will
benefit the people of Indiana by protecting or increasing state
and local tax bases and tax revenues for at least the duration
of the certified technology park.
(c) The income tax incremental amount and the gross retail
incremental amount may not be allocated to the certified
technology park until the designation of the certified technology
park is approved under this section.
SECTION 46. [EFFECTIVE UPON PASSAGE] (a) IC 6-1.1-12-13
and IC 6-1.1-12-14, both as amended by this act, apply to
assessment dates after December 31, 2011.
(b) A deceased veteran's surviving spouse who was denied a
property tax deduction under IC 6-1.1-12-13 or IC 6-1.1-12-14 for
the March 1, 2012, or March 1, 2013, assessment date but who
qualifies for a deduction under IC 6-1.1-12-13 or IC 6-1.1-12-14,
both as amended by this act, may, before September 1, 2013, file
with the county auditor a statement under IC 6-1.1-12-15 for the
property tax deduction.
(c) If a deceased veteran's surviving spouse demonstrates in the
statement filed under subsection (b) that the property that is the
subject of the deduction statement qualifies for a deduction under
IC 6-1.1-12-13 or IC 6-1.1-12-14, both as amended by this act, the
deceased veteran's surviving spouse is entitled to:
(1) the deduction from assessed value for the 2012 or 2013
assessment date, or both; and
(2) a refund of the property taxes paid with respect to the
denied amount for these assessment dates.
The county auditor shall make the property tax refund to the
deceased veteran's surviving spouse within thirty (30) days after
the deceased veteran's surviving spouse files a statement that
satisfies the requirements of IC 6-1.1-12-15. No interest is owed by
the county on the refund.
(d) This SECTION expires July 1, 2014.
SECTION 47. [EFFECTIVE JULY 1, 2013] (a) This SECTION
applies only to a public utility company that:
(1) filed a statement for 2012 with the department under
IC 6-1.1-8-19 as a telephone, telegraph, or cable company,
which the public utility company afterwards determined
erroneously described or overstated, or both, the cost or value
of the public utility company's distributable property in
Indiana; and
(2) filed an amended statement for 2012 with the department
before April 16, 2013.
(b) The definitions in IC 6-1.1-1 and IC 6-1.1-8-2 apply
throughout this SECTION.
(c) The department shall, within sixty (60) days of receiving a
public utility company's amended statement described in
subsection (a)(2):
(1) review the amended statement and, only for purposes of
calculating the credit provided by this SECTION, determine
the amended assessed valuation of the public utility
company's distributable property for 2012 using the
information set forth in the amended statement and the
procedures provided by IC 6-1.1-8 for determining the final
assessment of a public utility company's distributable
property, allowing all adjustments, deductions, or exemptions
that could have been claimed on the original statement filed
by the public utility company for 2012;
(2) apportion and distribute the amended assessed valuation
of the distributable property determined under subdivision
(1) among the taxing districts in the manner provided by
IC 6-1.1-8-15; and
(3) notify the public utility company of the amended assessed
valuation of the distributable property described in the
amended statement filed by the public utility company for
2012.
(d) An amended assessed valuation of a public utility company's
distributable property determined under subsection (c) may be
appealed by the public utility company under IC 6-1.1-8 in the
same manner as any final assessment of a public utility company's
distributable property may be appealed under IC 6-1.1-8.
(e) The department shall certify the amended assessed valuation
for 2012 of the distributable property of a public utility company
to which this SECTION applies to the county assessor and the
county auditor of each county that contains a taxing district to
which the amended assessed valuation is apportioned and
distributed by the department:
(1) within ninety (90) days after the department receives the
public utility company's amended statement described in
subsection (a)(2), if the public utility company does not file an
appeal from the amended assessed valuation of the
distributable property; or
(2) within ninety (90) days after the final determination of the
amended assessed valuation of the distributable property by
the Indiana board, the Indiana tax court, or the Indiana
supreme court, if an appeal is taken by the public utility
company.
(f) Notwithstanding any other law, an amended assessed
valuation or a certification of an amended assessed valuation of a
public utility company's distributable property for 2012 under this
SECTION may be used only to calculate the credit due to the
public utility company under this SECTION and may not be used
to impose any tax on the public utility company. The department
shall notify an affected county assessor and county auditor in
writing that the amended assessed valuation determined under this
SECTION:
(1) is to be used to calculate the credit provided by subsection
(h) for each affected taxing district; and
(2) may not be used to impose any tax on the public utility
company.
An affected county auditor shall promptly determine for each
taxing district in the county the amended assessed valuation for the
public utility company's 2012 distributable property under this
SECTION and advise the governing body of each taxing district
that the amended assessed valuation must be used only in
determining the credit provided by subsection (h).
(g) Before January 1, 2014, a county assessor and a county
auditor affected by this SECTION shall calculate the amount of the
credit provided by subsection (h) for each affected taxing district
in the county. The county auditor shall notify the public utility
company and each affected taxing district in the county in writing
of the amount of the credit amount determined under subsection
(h).
(h) Subject to subsection (i), a public utility to which this
SECTION applies is entitled to a credit against the property taxes
paid by the public utility on the greater of:
(1) zero (0); or
(2) the difference of:
(A) the original assessed valuation certified to the taxing
district for the public utility company's 2012 distributable
property; minus
(B) the amended assessed valuation determined for the
taxing district for the public utility company's 2012
distributable property under this SECTION.
(i) A public utility company is not entitled to a refund as a result
of the credit provided by subsection (h). One sixth (1/6) of the
credit amount determined under subsection (h) shall be applied in
six (6) equal installments against the property taxes payable by the
public utility company to an affected taxing district in the three (3)
calendar years immediately following the department's
certification of the amended assessed value of the public utility's
distributable property under subsection (e).
(j) A public utility to which this SECTION applies is not entitled
to interest on the overpayment of property taxes represented by
the credit provided by subsection (h).
(k) This SECTION expires July 1, 2018.
SECTION 48. An emergency is declared for this act.
HEA 1546 _ CC 1
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