GroundRules
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- IC 6-5.5-3-6 · Tangible property; located in state
- IC 6-5.5-3-7 · Moving property; located in state
- IC 6-5.5-3-8 · Events not considered transacting business in state
- IC 6-5.5-4-1 · Application of chapter
- IC 6-5.5-4-2 · Definitions
- IC 6-5.5-4-3 · Lease or rental of real or tangible personal property
- IC 6-5.5-4-4 · Secured loans or installment sales contracts; interest income and other receipts
- IC 6-5.5-4-5 · Unsecured consumer loans; interest income and other receipts
- IC 6-5.5-4-6 · Unsecured commercial loans or installment obligations; interest income and other receipts to be applied in state
- IC 6-5.5-4-7 · Fee income and other receipts from letters of credit, acceptance of drafts, and other guarantees of credit; apportionment
- IC 6-5.5-4-8 · Credit cards; apportionment of service charges, interest income, and fees
- IC 6-5.5-4-9 · Receipts from sale of assets; apportionment
- IC 6-5.5-4-10 · Receipts from performance of fiduciary and other services; apportionment
- IC 6-5.5-4-11 · Receipts from traveler's checks, money orders, or savings bonds
- IC 6-5.5-4-12 · Receipts from investments of financial institution in state securities
- IC 6-5.5-4-13 · Participation loans; apportionment of interest income and other receipts
- IC 6-5.5-4-14 · Repealed
- IC 6-5.5-4-15 · Repealed
- IC 6-5.5-5-1 · Members of unitary business; combined returns; fair representation of taxpayer income within state; reapportionment
- IC 6-5.5-5-2 · Members of unitary group; combined returns
- IC 6-5.5-5-3 · Information or records required
- IC 6-5.5-6-1 · Annual returns required
- IC 6-5.5-6-2 · Time for filing returns; extensions
- IC 6-5.5-6-3 · Quarterly estimated tax; quarterly payment by electronic fund transfer
- IC 6-5.5-6-4 · Payment of tax
- IC 6-5.5-6-5 · Certified copy of return
- IC 6-5.5-6-6 · Alteration or modification of return; notice; form; time; penalty
- IC 6-5.5-6-7 · Forms; certification of truth of information
- IC 6-5.5-6-8 · Transfer of property; liability for tax
- IC 6-5.5-6-9 · Preservation of records; examination
- IC 6-5.5-7-1 · Failure to make payment; underpayments; estimated payments
- IC 6-5.5-7-2 · Violation of article; violation of preparing or filing return
- IC 6-5.5-7-3 · False entries in books; multiple books; failure to make return; false returns
- IC 6-5.5-7-4 · Failure to permit examination of books, records, or property; refusal to testify or produce records
- IC 6-5.5-7-5 · Concurrent jurisdiction of attorney general
- IC 6-5.5-8-1 · Establishment; purpose; investment of money in fund; reversion of funds
- IC 6-5.5-8-2 · Semiannual distributions to counties
- IC 6-5.5-8-3 · Procedure for making semiannual distributions to counties
- IC 6-5.5-8-4 · Appropriation
- IC 6-5.5-9-1 · Rules
- IC 6-5.5-9-2 · Other provisions applicable to IC 6-5.5
- IC 6-5.5-9-3 · Effect of tax under IC 6-5.5 held inapplicable or invalid
- IC 6-5.5-9-4 · Exemption from income taxes
- IC 6-5.5-9-5 · Depositor or owner of capital stock, share accounts, certificates of indebtedness, or investment in taxpayer with principal offices in state; tax liability
- IC 6-6-1.1-101 · Short title
- IC 6-6-1.1-102 · Application of definitions and rules of construction
- IC 6-6-1.1-103 · Definitions
- IC 6-6-1.1-104 · Rules of construction
- IC 6-6-1.1-105 · Citation to prior law
- IC 6-6-1.1-201 · Rate and burden of tax
- IC 6-6-1.1-201.5 · Repealed
- IC 6-6-1.1-202 · Time considered received; in-state gasoline; withdrawal from refinery or terminal
- IC 6-6-1.1-203 · Time considered received; imported gasoline; storage
- IC 6-6-1.1-204 · Time considered received; imported gasoline; use directly from transport
- IC 6-6-1.1-205 · Time considered received; imported gasoline; transport by licensed distributor
- IC 6-6-1.1-206 · Time considered received; in-state gasoline produced or blended
- IC 6-6-1.1-207 · Time considered received; in-state gasoline not covered by IC 6-6-1.1-202 through IC 6-6-1.1-206
- IC 6-6-1.1-208 · Imported gasoline; motor vehicle fuel supply tanks; exemption
- IC 6-6-1.1-209 · Inventory tax; imposition; computation; listed tax
- IC 6-6-1.1-301 · Exemptions
- IC 6-6-1.1-302 · Application for exemption permit; persons eligible
- IC 6-6-1.1-303 · Application for exemption permit; form; fee
- IC 6-6-1.1-304 · Application for exemption permit; investigation
- IC 6-6-1.1-305 · Exemption permit holders; issuance of certificate to distributors
- IC 6-6-1.1-401 · License to distributor; requirement
- IC 6-6-1.1-402 · License to distributor; application; contents
- IC 6-6-1.1-403 · License to distributor; denial; grounds; hearing
- IC 6-6-1.1-404 · License to distributor; foreign corporations
- IC 6-6-1.1-405 · License to distributor; financial statement; fee
- IC 6-6-1.1-405.5 · Investigations to enforce chapter
- IC 6-6-1.1-406 · License to distributor; bond, letter of credit, or cash deposit
- IC 6-6-1.1-407 · Bond or letter of credit of distributor unsatisfactory; reduction of cash deposit
- IC 6-6-1.1-408 · Amount of bond, letter of credit, or cash deposit insufficient; new requirements; cancellation of certificate
- IC 6-6-1.1-409 · Release of surety of distributor's bond or institution issuing letter of credit; retaining cash deposit; notice; cancellation of license
- IC 6-6-1.1-410 · Financial statements; increased bond, letter of credit, or cash deposit amounts
- IC 6-6-1.1-411 · Temporary license; investigation; conditions and requirements
- IC 6-6-1.1-412 · Permanent license; minimum gallonage
- IC 6-6-1.1-413 · No permanent license; insufficient gallonage
- IC 6-6-1.1-414 · License nonassignable; new license required
- IC 6-6-1.1-415 · Cancellation of distributor's license; grounds; notice; hearing
- IC 6-6-1.1-416 · Cancellation of license on distributor's request; requisites
- IC 6-6-1.1-417 · Cancellation of distributor's license for inactiveness; notice
- IC 6-6-1.1-418 · Listing of licensed distributors; index of applications and bonds
- IC 6-6-1.1-501 · Monthly reports to determine tax liability; itemized contents
- IC 6-6-1.1-502 · Monthly payment of tax due; computation
- IC 6-6-1.1-503 · Repealed
- IC 6-6-1.1-504 · Purchaser other than licensed distributor; same reports; payment of tax
- IC 6-6-1.1-505 · Repealed
- IC 6-6-1.1-506 · Repealed
- IC 6-6-1.1-507 · Repealed
- IC 6-6-1.1-508 · Repealed
- IC 6-6-1.1-509 · Repealed
- IC 6-6-1.1-510 · Repealed
- IC 6-6-1.1-511 · Repealed
- IC 6-6-1.1-512 · Discontinuance, sale, or transfer of distributor's business; notice to administrator
- IC 6-6-1.1-513 · Discontinuance, sale, or transfer of distributor's business; accrued tax liabilities due and payable
- IC 6-6-1.1-514 · Sale or transfer of distributor's business; liability of purchaser or transferee for any accrued unpaid tax, penalty, and interest
- IC 6-6-1.1-515 · Reports; electronic filing
- IC 6-6-1.1-601 · Repealed
- IC 6-6-1.1-602 · Repealed