CHAPTER 1. DEFINITIONS AND APPLICABILITY
IC 6-8.1
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE;
TAX ADMINISTRATION
IC 6-8.1-1
Chapter 1. Definitions and Applicability
IC 6-8.1-1-1
"Listed taxes"; "taxes"
Sec. 1. "Listed taxes" or "taxes" includes only the pari-mutuel
taxes (IC 4-31-9-3 through IC 4-31-9-5); the riverboat admissions tax
(IC 4-33-12); the riverboat wagering tax (IC 4-33-13); the slot
machine wagering tax (IC 4-35-8); the type II gambling game excise
tax (IC 4-36-9); the gross income tax (IC 6-2.1) (repealed); the utility
receipts and utility services use taxes (IC 6-2.3); the state gross retail
and use taxes (IC 6-2.5); the adjusted gross income tax (IC 6-3); the
supplemental net income tax (IC 6-3-8) (repealed); the county
adjusted gross income tax (IC 6-3.5-1.1); the county option income
tax (IC 6-3.5-6); the county economic development income tax (IC
6-3.5-7); the auto rental excise tax (IC 6-6-9); the financial
institutions tax (IC 6-5.5); the gasoline tax (IC 6-6-1.1); the
alternative fuel permit fee (IC 6-6-2.1); the special fuel tax (IC
6-6-2.5); the motor carrier fuel tax (IC 6-6-4.1); a motor fuel tax
collected under a reciprocal agreement under IC 6-8.1-3; the motor
vehicle excise tax (IC 6-6-5); the commercial vehicle excise tax (IC
6-6-5.5); the excise tax imposed on recreational vehicles and truck
campers (IC 6-6-5.1); the hazardous waste disposal tax (IC 6-6-6.6);
the cigarette tax (IC 6-7-1); the beer excise tax (IC 7.1-4-2); the
liquor excise tax (IC 7.1-4-3); the wine excise tax (IC 7.1-4-4); the
hard cider excise tax (IC 7.1-4-4.5); the malt excise tax (IC 7.1-4-5);
the petroleum severance tax (IC 6-8-1); the various innkeeper's taxes
(IC 6-9); the various food and beverage taxes (IC 6-9); the county
admissions tax (IC 6-9-13 and IC 6-9-28); the regional transportation
improvement income tax (IC 8-24-17); the oil inspection fee (IC
16-44-2); the emergency and hazardous chemical inventory form fee
(IC 6-6-10); the penalties assessed for oversize vehicles (IC 9-20-3
and IC 9-30); the fees and penalties assessed for overweight vehicles
(IC 9-20-4 and IC 9-30); the underground storage tank fee (IC
13-23); the solid waste management fee (IC 13-20-22); and any other
tax or fee that the department is required to collect or administer.
As added by Acts 1980, P.L.61, SEC.1. Amended by Acts 1981,
P.L.99, SEC.3; Acts 1981, P.L.77, SEC.19; Acts 1982, P.L.59,
SEC.4; P.L.73-1983, SEC.14; P.L.88-1983, SEC.9; P.L.54-1984,
SEC.4; P.L.44-1984, SEC.15; P.L.79-1985, SEC.3; P.L.19-1986,
SEC.20; P.L.104-1987, SEC.1; P.L.103-1987, SEC.1; P.L.6-1987,
SEC.9; P.L.80-1989, SEC.12; P.L.341-1989(ss), SEC.10;
P.L.335-1989(ss), SEC.17; P.L.60-1990, SEC.11; P.L.69-1991,
SEC.19; P.L.50-1992, SEC.2; P.L.2-1993, SEC.61; P.L.71-1993,
SEC.15; P.L.277-1993(ss), SEC.49; P.L.277-1993(ss), SEC.129;
P.L.1-1994, SEC.30; P.L.19-1994, SEC.12; P.L.2-1995, SEC.35;
P.L.1-1996, SEC.57; P.L.65-1996, SEC.8; P.L.61-1996, SEC.7;
P.L.119-1998, SEC.15; P.L.181-1999, SEC.3; P.L.151-2001, SEC.7;
P.L.192-2002(ss), SEC.140; P.L.214-2005, SEC.25; P.L.162-2006,
SEC.35; P.L.233-2007, SEC.23; P.L.95-2008, SEC.15;
P.L.131-2008, SEC.27; P.L.146-2008, SEC.358; P.L.1-2009,
SEC.57; P.L.182-2009(ss), SEC.247.
IC 6-8.1-1-1.5
"Commissioner"
Sec. 1.5. Except as provided in section 3 of this chapter,
"commissioner" refers to the commissioner of the department.
As added by P.L.332-1989(ss), SEC.17.
IC 6-8.1-1-2
"Department"
Sec. 2. "Department" means the Indiana department of state
revenue.
As added by Acts 1980, P.L.61, SEC.1.
IC 6-8.1-1-3
"Person"
Sec. 3. "Person" includes an individual, assignee, receiver,
commissioner, fiduciary, trustee, executor, administrator, institution,
national bank, bank, consignee, firm, partnership, joint venture, pool,
syndicate, bureau, association, cooperative association, society, club,
fraternity, sorority, lodge, corporation, limited liability company,
Indiana political subdivision engaged in private or proprietary
activities, estate, trust, or any group or combination acting as a unit.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.8-1993,
SEC.103.
IC 6-8.1-1-4
"Due date"
Sec. 4. "Due date" means the last date on which a particular act,
such as filing a return or making a payment, may be performed and
still be on time. If an extension of time is allowed for performing a
particular act, the "due date" is the last day of the extension period.
As added by Acts 1980, P.L.61, SEC.1.
IC 6-8.1-1-5
Repealed
(Repealed by P.L.192-2002(ss), SEC.191.)
IC 6-8.1-1-5.5
"Taxpayer"
Sec. 5.5. "Taxpayer" means a person liable for the payment of
taxes.
As added by P.L.332-1989(ss), SEC.18.
IC 6-8.1-1-6
Application of article; conflicts with other laws
Sec. 6. The provisions of this article apply for the purposes of
imposing, collecting, and administering the listed taxes. However, if
a provision of this article conflicts with a provision of the law
relating to any of the listed taxes, the provision of the law relating to
the listed tax controls for purposes of imposing, collecting, or
administering that listed tax.
As added by Acts 1980, P.L.61, SEC.1.
IC 6-8.1-1-7
Definitions; applicability
Sec. 7. The definitions in this chapter apply throughout this
article.
As added by P.L.332-1989(ss), SEC.19.
IC 6-8.1-1-8
Applicability of law; determination of rights and duties
Sec. 8. (a) This chapter and IC 6-8.1-2 through IC 6-8.1-10-1
(except IC 6-8.1-5-2) apply after December 31, 1980, regardless of
when the tax liability arose. If the tax liability was assessed before
January 1, 1981, the rights and duties of the taxpayer and the state
are determined (except for interest on the liability for which
IC 6-8.1-10-1 applies beginning January 1, 1981) with regard to the
assessment, hearing, and appeals procedures and limitations that
existed at the time of the tax liability assessment and before January
1, 1981, notwithstanding the repeal of those procedures and
limitations.
(b) Except as provided in subsection (c), IC 6-8.1-5-2 and
IC 6-8.1-10-2.1 through IC 6-8.1-10-7 apply only with respect to
taxes imposed for periods ending after December 31, 1980. Tax
liabilities arising before January 1, 1981, are, with respect to
additions to tax and penalties, determined, administered, and
assessed under the appropriate listed tax laws in effect on December
31, 1980, instead of under this article. The rights and duties of the
taxpayers and the state under those laws are fully and completely
preserved with respect to the additions to tax and penalties.
(c) IC 6-8.1-10-2.1 through IC 6-8.1-10-7 may apply to tax
liabilities arising during any period that ends before January 1, 1981,
if:
(1) the commissioner has not issued an assessment with respect
to that prior period; or
(2) the commissioner has issued the assessment that is or may
be the subject of a petition for reassessment and the
commissioner's decision on that assessment has not been issued
as of January 1, 1981, and the taxpayer elects to have all of
IC 6-8.1-10-2.1 through IC 6-8.1-10-7 apply as fully as if those
sections had been in effect at the time the tax liability arose.
The election must be made within sixty (60) days after
assessment or before June 1, 1981, whichever occurs last. An
election under this subsection may not shorten the statute of
limitations upon assessments otherwise applying to tax
liabilities arising before January 1, 1981.
As added by P.L.332-1989(ss), SEC.20. Amended by P.L.1-1991,
SEC.68; P.L.1-2010, SEC.36.