Ind. Code § 6-8.1-1-1

Current through P.L. 171-2024
Section 6-8.1-1-1 - "Listed taxes"; "taxes"

"Listed taxes" or "taxes" includes only the pari-mutuel taxes (IC 4-31-9-3 through IC 4-31-9-5); the supplemental wagering tax (IC 4-33-12); the riverboat wagering tax (IC 4-33-13); the slot machine wagering tax (IC 4-35-8); the type II gambling game excise tax (IC 4-36-9); the gross income tax (IC 6-2.1) (repealed); the utility receipts and utility services use taxes (IC 6-2.3) (repealed); the state gross retail and use taxes (IC 6-2.5); the adjusted gross income tax (IC 6-3); the pass through entity tax (IC 6-3-2.1); the supplemental net income tax (IC 6-3-8) (repealed); the county adjusted gross income tax (IC 6-3.5-1.1) (repealed); the county option income tax (IC 6-3.5-6) (repealed); the county economic development income tax (IC 6-3.5-7) (repealed); the local income tax (IC 6-3.6); the auto rental excise tax (IC 6-6-9); the financial institutions tax (IC 6-5.5); the gasoline tax (IC 6-6-1.1); the special fuel tax (IC 6-6-2.5); the motor carrier fuel tax (IC 6-6-4.1); a motor fuel tax collected under a reciprocal agreement under IC 6-8.1-3; the vehicle excise tax (IC 6-6-5); the aviation fuel excise tax (IC 6-6-13); the commercial vehicle excise tax (IC 6-6-5.5); the excise tax imposed on recreational vehicles and truck campers (IC 6-6-5.1); the hazardous waste disposal tax (IC 6-6-6.6) (repealed); the heavy equipment rental excise tax (IC 6-6-15); the vehicle sharing excise tax (IC 6-6-16); the cigarette tax (IC 6-7-1); the closed system cartridge tax (IC 6-7-2-7.5); the electronic cigarette tax (IC 6-7-4); the beer excise tax (IC 7.1-4-2); the liquor excise tax (IC 7.1-4-3); the wine excise tax (IC 7.1-4-4); the hard cider excise tax (IC 7.1-4-4.5); the petroleum severance tax (IC 6-8-1); the various innkeeper's taxes (IC 6-9); the various food and beverage taxes (IC 6-9); the county admissions tax (IC 6-9-13 and IC 6-9-28); the oil inspection fee (IC 16-44-2); the penalties assessed for oversize vehicles (IC 9-20-3 and IC 9-20-18); the fees and penalties assessed for overweight vehicles (IC 9-20-4 and IC 9-20-18); and any other tax or fee that the department is required to collect or administer.

IC 6-8.1-1-1

Amended by P.L. 1-2023,SEC. 19, eff. 2/22/2023, app. retroactive to 1/1/2022.
Amended by P.L. 138-2022,SEC. 12, eff. 7/1/2022.
Amended by P.L. 165-2021,SEC. 120, eff. 7/1/2022.
Amended by P.L. 156-2020,SEC. 29, eff. 7/1/2020.
Amended by P.L. 285-2019,SEC. 1, eff. 7/1/2019.
Amended by P.L. 108-2019,SEC. 132, eff. 1/1/2020.
Amended by P.L. 212-2018SP1,SEC. 27, eff. 1/1/2019.
Amended by P.L. 212-2018SP1,SEC. 26, eff. 7/1/2018.
Amended by P.L. 188-2018,SEC. 4, eff. 1/1/2019.
Amended by P.L. 256-2017,SEC. 84, eff. 1/1/2017.
Amended by P.L. 85-2017,SEC. 30, eff. 1/1/2017.
Amended by P.L. 198-2016, SEC. 57, eff. 7/1/2016.
Amended by P.L. 197-2016, SEC. 74, eff. 1/1/2017.
Amended by P.L. 121-2016, SEC. 17, eff. 7/1/2016.
Amended by P.L. 220-2014, SEC. 2, eff. 7/1/2014.
Amended by P.L. 2-2014, SEC. 30, eff. 1/1/2014.
Amended by P.L. 288-2013, SEC. 68, eff. 7/1/2013.
Amended by P.L. 277-2013, SEC. 15, eff. 1/1/2014.
As added by Acts1980 , P.L. 61, SEC.1. Amended by Acts1981 , P.L. 99, SEC.3; Acts1981 , P.L. 77, SEC.19; Acts1982 , 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.