Recent Developments in Indiana Taxation - I.U. School of Law ...

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1146 INDIANA LAW REVIEW [Vol. 40:1103 440 a taxpayer’s property held by a financial institution. The amendment also provides that the sheriff in a county where a warrant has been filed does not have the authority to release the warrant. 441 I.C. § 6-8.1-8-3 (effective January 1, 2007) was amended to require a county sheriff to return a tax warrant to the DOR even if a payment plan is established by the sheriff, unless the sheriff’s electronic data base regarding tax warrants is compatible with the DOR’s data base. 442 I.C. § 6-8.1-8-14 (effective January 1, 2007) was added to allow the 443 commissioner to declare an outstanding liability as uncollectible. However, any lien created by the outstanding liability remains in place. 444 I.C. § 6-8.1-8-15 (effective January 1, 2007) was added to allow the DOR to levy on the unclaimed property of the apparent owner by filing a claim with the Indiana Attorney General in accordance with procedures described in I.C. § 32-34-1-36. 445 I.C. § 6-8.1-9-3 (effective January 1, 2007) was amended to provide that I.C. § 6-8.1-9 does apply to refund claims under the motor carrier fuel use tax. 446 I.C. § 6-8.1-10-13 (effective July 1, 2006) was added to provide penalties if a person operates a commercial motor vehicle without required credentials or operates with altered credentials. 447 8. Non-Title Six Amendments.—I.C. § 4-32 (effective July 1, 2006) was 448 repealed. This transfers the license and regulation of charity gaming from the DOR to the Indiana gaming commission. I.C. § 7.1-3-26-9 (effective July 1, 2006) was added to allow out of state 449 wineries to sell direct to the Indiana consumer. This amendment requires the out of state winery to remit to the DOR all alcoholic beverage taxes and sales taxes on a monthly basis. 450 I.C. § 8-15.5-8-2 (upon passage) was added to provide that income received by an operator under the terms of a public-private agreement is subject to taxation in the same manner as income received by other private entities (Indiana Toll Road). 451 I.C. § 8-15.5-8-3 (upon passage) was added to provide that an operator or any other person purchasing tangible personal property for incorporation into or improvement of a structure or facility constituting or becoming part of the land 440. 2006 Ind. Legis. Serv. P.L. 111-2006 (S.E.A. 362) § 6 (West). 441. Id. 442. Id. § 7. 443. Id. § 8. 444. Id. 445. Id. § 9. 446. Id. § 11. 447. 2006 Ind. Legis. Serv. P.L. 176-2006 (H.E.A. 1214) § 7 (West). 448. 2006 Ind. Legis. Serv. P.L. 91-2006 (S.E.A. 100) § 15 (West). 449. 2006 Ind. Legis. Serv. P.L. 165-2006 (H.E.A. 1016) § 34 (West). 450. Id. 451. 2006 Ind. Legis. Serv. P.L. 47-2006 (H.E.A. 1008) § 39 (West).
2007] TAX LAW 1147 included in the toll road project is not exempt from the sales tax with respect to such purchase (Indiana Toll Road). 452 I.C. § 8-15.7-7-2 (upon passage) was added to provide that an operator or any other person purchasing tangible personal property for incorporation into or improvement of a structure or facility constituting or becoming part of the land included in a project is entitled to an exemption from the sales and use tax for that tangible personal property (Interstate 69). 453 I.C. § 8-15.7-7-3 (upon passage) was added to provide that income received by an operator under the terms of a public-private agreement is subject to taxation in the same manner as income received by other private entities (Interstate 69). 454 I.C. § 9-13-2-78 (upon passage) was amended to provide that a person enrolled as a student truck driver of a truck driver training school, and has a legal residence in another state but is living in Indiana for the sole purpose of taking a course of study from a truck training school, and intends to return to his or her home state after completing his or her training will be considered an Indiana resident. 455 I.C. § 9-24-6-5.5 (upon passage) was added to provide that a student of a truck driver training school and a truck driver training school are subject to rules adopted by the DOR. 456 I.C. § 22-11-14-12 (effective June 1, 2006) was added to provide a public safety user fee of 5% on the retail sale of fireworks to be collected by the DOR and deposited in the state general fund. 457 I.C. § 22-11-14-14 (effective June 1, 2006) was added to provide that an individual who is an individual retailer and has a duty to remit the public safety fee holds the public safety fee in trust for the state and is personally liable for the payment of the fee. 458 I.C. § 22-11-14-15 (effective June 1, 2006) was added to require the fire prevention and building safety commission and the DOR to adopt rules to carry out this act. 459 I.C. § 27-5.1-2-8 (effective January 1, 2006) was amended to provide that a farm mutual insurance company may elect to either pay the premium tax or the corporate adjusted gross income tax. 460 I.C. § 36-7-31-14.1 (effective July 1, 2006) was amended to provide that the additional $11 million that the capital improvement board receives from the sales tax and withholding tax does not terminate until January 1 of the year after the 452. Id. 453. Id. § 40. 454. Id. 455. 2006 Ind. Legis. Serv. P.L. 188-2006 (H.E.A. 1300) § 2 (West). 456. Id. § 9. 457. 2006 Ind. Legis. Serv. P.L. 187-2006 (H.E.A. 1099) § 12 (West). 458. Id. § 14. 459. Id. § 15. 460. 2006 Ind. Legis. Serv. P.L. 162-2006 (H.E.A. 1001) § 47 (West).
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Page 3 and 4: 2007] TAX LAW 1105 at the end of mo
Page 5 and 6: 2007] TAX LAW 1107 24 personal and
Page 7 and 8: 2007] TAX LAW 1109 41 levy so that
Page 9 and 10: 2007] TAX LAW 1111 I.C. § 6-1.1-12
Page 11 and 12: 2007] TAX LAW 1113 86 to change a b
Page 13 and 14: 2007] TAX LAW 1115 I.C. § 36-7-30-
Page 15 and 16: 2007] TAX LAW 1117 1, 2006) to add
Page 17 and 18: 2007] TAX LAW 1119 a county auditor
Page 19 and 20: 2007] TAX LAW 1121 residential rent
Page 21 and 22: 2007] TAX LAW 1123 damages caused b
Page 23 and 24: 2007] TAX LAW 1125 219 sale or tran
Page 25 and 26: 2007] TAX LAW 1127 political subdiv
Page 27 and 28: 2007] TAX LAW 1129 by reorganizing
Page 29 and 30: 2007] TAX LAW 1131 D. Income Tax Be
Page 31 and 32: 2007] TAX LAW 1133 2006, the term
Page 33 and 34: 2007] TAX LAW 1135 324 325 uses the
Page 35 and 36: 2007] TAX LAW 1137 Interest accrues
Page 37 and 38: 2007] TAX LAW 1139 A county sheriff
Page 39 and 40: 2007] TAX LAW 1141 386 years 2006 a
Page 41 and 42: 2007] TAX LAW 1143 I.C. § 6-2.5-6-
Page 43: 2007] TAX LAW 1145 biodiesel and bl
Page 47 and 48: 2007] TAX LAW 1149 A. Wayne County
Page 49 and 50: 2007] TAX LAW 1151 C. Bonney v. Ind
Page 51 and 52: 2007] TAX LAW 1153 523 named respon
Page 53 and 54: 2007] TAX LAW 1155 549 infrastructu
Page 55 and 56: 2007] TAX LAW 1157 presumption that
Page 57 and 58: 2007] TAX LAW 1159 603 the assessed
Page 59 and 60: 2007] TAX LAW 1161 631 they subject
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Page 63 and 64: 2007] TAX LAW 1165 Beach’s attorn
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Page 67 and 68: 2007] TAX LAW 1169 752 spouse. The
Page 69 and 70: 2007] TAX LAW 1171 784 taxing abili
Page 71: 2007] TAX LAW 1173 814 adjusted gro

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