GroundRules
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- IC 6-2.5-15-15 · Requirement for qualified data center user to enter into an agreement with the corporation; required provisions
- IC 6-2.5-15-15.5 · Agreement with local unit; payment to local unit of certain amounts of state gross retail and use taxes not otherwise paid
- IC 6-2.5-15-16 · Sales tax exemption
- IC 6-2.5-15-17 · Procedures for claiming the credit; exemption certificate
- IC 6-2.5-15-18 · Notice of noncompliance; assessment
- IC 6-2.5-15-19 · Continuing effect of specific transaction award certificate following transfer or sale of qualified data center
- IC 6-2.5-15-20 · Economic and fiscal impact study
- IC 6-3-1-1 · Short title
- IC 6-3-1-2 · Construction of definitions
- IC 6-3-1-2.5 · "Armed forces of the United States"
- IC 6-3-1-2.7 · "National Guard"
- IC 6-3-1-3 · Repealed
- IC 6-3-1-3.1 · Repealed
- IC 6-3-1-3.5 · "Adjusted gross income"
- IC 6-3-1-3.7 · Expired
- IC 6-3-1-4 · "Department"
- IC 6-3-1-5 · "Employer"
- IC 6-3-1-6 · "Employee"
- IC 6-3-1-7 · "Fiduciary"
- IC 6-3-1-8 · "Gross income"
- IC 6-3-1-9 · "Individual"
- IC 6-3-1-10 · "Corporation"
- IC 6-3-1-11 (Version a) · "Internal Revenue Code"
- IC 6-3-1-11 (Version b) · "Internal Revenue Code"
- IC 6-3-1-12 · "Resident"
- IC 6-3-1-13 · "Nonresident"
- IC 6-3-1-14 · "Person"
- IC 6-3-1-15 · "Taxpayer"
- IC 6-3-1-16 · "Taxable year"
- IC 6-3-1-17 · Repealed
- IC 6-3-1-18 · Repealed
- IC 6-3-1-19 · "Partnership" and "partner"
- IC 6-3-1-19.5 · Repealed
- IC 6-3-1-20 · "Business income"
- IC 6-3-1-21 · "Nonbusiness income"
- IC 6-3-1-22 · "Commercial domicile"
- IC 6-3-1-23 · "Compensation"
- IC 6-3-1-24 · "Sales"
- IC 6-3-1-25 · "State"
- IC 6-3-1-26 · "Foreign corporation"
- IC 6-3-1-27 · "United States"
- IC 6-3-1-28 · "Combined income tax return"
- IC 6-3-1-29 · "Eligible individual"
- IC 6-3-1-30 · "Holocaust victim's settlement payment"
- IC 6-3-1-31 · "Victim of the September 11 terrorist attack"
- IC 6-3-1-32 · "September 11 terrorist attack settlement payment"
- IC 6-3-1-33 · "Bonus depreciation"
- IC 6-3-1-34 · "Qualified military income"
- IC 6-3-1-34.5 · "Captive real estate investment trust"
- IC 6-3-1-35 · "Pass through entity"
- IC 6-3-1-36 · "Eligible community foundation"
- IC 6-3-1-37 · "Telecommunication services"
- IC 6-3-1-38 · "Broadcast services"
- IC 6-3-1-39 · "Preliminary federal net operating loss"
- IC 6-3-1-40 · "Separately stated net operating loss"
- IC 6-3-1-41 · "Investment partnership"
- IC 6-3-1-42 · "Qualifying investment securities"
- IC 6-3-1-43 · "Qualifying investment partnership income"
- IC 6-3-2-0.3 · Intent of general assembly adding section 2.3 of this chapter
- IC 6-3-2-1 · Imposition of tax; tax rate; calculation and certification of individual adjusted gross income tax rate
- IC 6-3-2-1.5 · Expired
- IC 6-3-2-1.7 · Election for certain corporations; qualified distribution sales to a distributor for resale; sourcing of the sale
- IC 6-3-2-1.9 · "Federal taxable income" for determination of state net operating loss deduction
- IC 6-3-2-2 · "Adjusted gross income derived from sources within Indiana"; apportionment; payroll factor; sales factor; property factor; pass through entities
- IC 6-3-2-2.1 · Expired
- IC 6-3-2-2.2 · Interest income, discounts, and receipts attributable to state
- IC 6-3-2-2.3 · In-state commercial printing for out-of-state customer
- IC 6-3-2-2.4 · Foreign operating corporations; determination of percentage of business activity outside United States
- IC 6-3-2-2.5 · Resident persons; net operating loss; adjusted gross income
- IC 6-3-2-2.6 · Corporations and nonresident persons; net operating losses
- IC 6-3-2-2.7 · Team members; Indiana income; rules
- IC 6-3-2-2.8 · Exemption; nonprofit entities; Subchapter S corporations; financial institutions; insurance companies; international banking facilities
- IC 6-3-2-2.9 · Repealed
- IC 6-3-2-3 · Repealed
- IC 6-3-2-3.1 · Taxation; nonprofit entities; unrelated business income
- IC 6-3-2-3.2 · Indiana income of race team members
- IC 6-3-2-3.3 · "Nonresident partner"; allocation to partner's state of residence or commercial domicile; treatment as business income; apportionment
- IC 6-3-2-3.5 · Exemption; fares for public transportation services
- IC 6-3-2-3.7 · Remainder of federal civil service annuity minus certain retirement benefits; deduction
- IC 6-3-2-4 · Military service deduction; retirement income or survivor's benefits deduction
- IC 6-3-2-5 · Repealed
- IC 6-3-2-5.3 · Repealed
- IC 6-3-2-5.5 · Repealed
- IC 6-3-2-6 · Deduction; rent payments
- IC 6-3-2-7 · Repealed
- IC 6-3-2-8 · Enterprise zone employers; exemption from deduction
- IC 6-3-2-9 · Disability retirement; deduction; amount
- IC 6-3-2-10 · Unemployment compensation; deduction
- IC 6-3-2-11 · Deductions from adjusted gross income; federal employee paid leave
- IC 6-3-2-12 · Foreign source dividends; deduction; computation
- IC 6-3-2-13 · Expired
- IC 6-3-2-14 · Repealed
- IC 6-3-2-14.1 · Prize money accruing before July 1, 2002; exemption
- IC 6-3-2-14.5 · Repealed
- IC 6-3-2-15 · Repealed
- IC 6-3-2-16 · Transactions between taxable entity and unitary taxpayer subject to IC 6-5.5
- IC 6-3-2-17 · Repealed
- IC 6-3-2-18 · Employee medical care savings accounts; exemption limited to deposits before January 1, 2016
- IC 6-3-2-19 · Distributions for higher education; exemptions
- IC 6-3-2-20 · Corporations; intangible expenses; directly related interest expenses; exceptions