Sec. 3. (a) As used in this section, "county board" means a county property tax assessment board of appeals. (b) The Indiana board may adopt rules under IC 4-22-2 to establish procedures for its employees to assist taxpayers and local officials in their attempts to informally resolve disputes in which: (1) a taxpayer has filed written notice to obtain a county board's review of an action by a township or county official; and (2) the county board has not given written notice of its decision on the issues under review. IC 6-2 ARTICLE 2. REPEALED IC 6-2.1 ARTICLE 2.1. REPEALED [Pre-1981 Gross Income Tax Recodification Citations: 6-2.1-1-1 New 6-2.1-1-2 formerly 6-2-1-1(m), (o); 6-2-1-1.1 6-2.1-1-3 formerly 6-2-1-1(u) 6-2.1-1-4 formerly 6-2-1-1(s) 6-2.1-1-5 formerly 6-2-1-1(q) 6-2.1-1-6 formerly 6-2-1-1(p) 6-2.1-1-7 formerly 6-2-1-1(r) 6-2.1-1-8 formerly 6-2-1-1(n) 6-2.1-1-9 formerly 6-2-1-1(n) 6-2.1-1-10 formerly 6-2-1-1(h) 6-2.1-1-11 formerly 6-2-1-1(i) 6-2.1-1-12 formerly 6-2-1-1(j) 6-2.1-1-13 New 6-2.1-1-14 formerly 6-2-1-1(f) 6-2.1-1-15 formerly 6-2-1-1(e); 6-2-1-23(a) 6-2.1-1-16 formerly 6-2-1-1(a), (g); 6-2-1-10; 6-2-1-12(a) 6-2.1-1-17 formerly 6-2-1-1(1) 6-2.1-1-18 formerly 6-2-1-1(a) 6-2.1-2-1 subsection (a) formerly 6-2-1-3(a); subsection (b) formerly 6-2-1-1(k); subsection (c) formerly 6-2-1-3(a) 6-2.1-2-2 formerly 6-2-1-2 6-2.1-2-3 subsection (a) formerly 6-2-1-3(a); subsection (b) formerly 6-2-1-3(e) 6-2.1-2-4 formerly 6-2-1-3(a), (b), (c), (d); 6-2-1-1(t) 6-2.1-2-5 formerly 6-2-1-1(q), (r), (s), (u); 6-2-1-3(e), (f), (g) 6-2.1-2-6 formerly 6-2-1-3(a) 6-2.1-2-7 formerly 6-2-1-5 6-2.1-2-8 formerly 6-2-1-1(m) 6-2.1-2-9 formerly 6-2-1-13(i) 6-2.1-2-10 formerly 6-2-1-4(a) 6-2.1-3-1 formerly 6-2-1-7(a) 6-2.1-3-2 formerly 6-2-1-7(c) 6-2.1-3-3 formerly 6-2-1-7(a) 6-2.1-3-4 formerly 6-2-1-7(q) 6-2.1-3-5 formerly 6-2-1-7(b) 6-2.1-3-6 formerly 6-2-1-7(m) 6-2.1-3-7 formerly 6-2-1-7(m) 6-2.1-3-8 formerly 6-2-1-7(k); 6-2-1-1(o), (p) 6-2.1-3-9 formerly 6-2-1-7(d) 6-2.1-3-10 formerly 6-2-1-7(f) 6-2.1-3-11 formerly 6-2-1-7(h) 6-2.1-3-12 formerly 6-2-1-7(e) 6-2.1-3-13 formerly 6-2-1-7(o) 6-2.1-3-14 formerly 6-2-1-7(p) 6-2.1-3-15 formerly 6-2-1-7(n) 6-2.1-3-16 formerly 6-2-1-9 6-2.1-3-17 formerly 6-2-1-12(a) 6-2.1-3-18 formerly 6-2-1-13(f) 6-2.1-3-19 subsection (a) formerly 6-2-1-7(i)(1.1); subsection (b) formerly 6-2-1-7(i)(4) 6-2.1-3-20 subsection (a) formerly 6-2-1-7(i)(1); subsection (b) formerly 6-2-1-7(i)(4) 6-2.1-3-21 subsection (a) formerly 6-2-1-7(i)(2); subsection (b) formerly 6-2-1-7(i)(2); subsection (c) formerly 6-2-1-7(i)(4) 6-2.1-3-22 subsection (a) formerly 6-2-1-7(i)(3); subsection (b) formerly 6-2-1-7(i)(4) 6-2.1-3-23 formerly 6-2-1-7.5 6-2.1-3-24 formerly 6-3-7-1(a) 6-2.1-3-25 formerly 6-3-7-1 6-2.1-3-26 formerly 6-3-7-1(a) 6-2.1-3-27 formerly 6-2-1-9.5 6-2.1-3-28 formerly 6-2-1-7(r) 6-2.1-3-29 formerly 6-2-1-10 6-2.1-3-30 formerly 6-2-1-7(j) 6-2.1-4-1 subsection (a) formerly 6-2-1-6(a); subsection (b) formerly 6-2-1-6(a); subsection (c) formerly 6-2-1-12(a); subsection (d) formerly 6-2-1-14(a); subsection (e) formerly 6-2-1-13(e) 6-2.1-4-2 formerly 6-2-1-1(m) 6-2.1-4-3 subsection (a) formerly 6-2-1-6.5(a); subsection (b) formerly 6-2-1-6.5(b) 6-2.1-4-4 subsection (a) formerly 6-2-1-6.6(a); subsection (b) formerly 6-2-1-6.6(b); subsection (c) formerly 6-2-1-6.6(c) 6-2.1-4-5 formerly 6-2-1-6(b) 6-2.1-4-6 formerly 6-2-1-14(a) 6-2.1-5-1 subsection (a) formerly 6-2-1-12(a); 6-2-1-15(a); subsection (b) formerly 6-2-1-15(a); 6-2-1-22(e); subsection (c) formerly 6-2-1-15(b); subsection (d) formerly 6-2-1-15(a) 6-2.1-5-2 subsection (a) formerly 6-2-1-12(a); 6-2-1-15(a); 6-2-1-22(e); subsection (b) formerly 6-2-1-15(a); subsection (c) formerly 6-2-1-15(a); subsection (d) formerly 6-2-1-22(e); subsection (e) formerly 6-2-1-15(a) 6-2.1-5-3 formerly 6-2-1-15(c) 6-2.1-5-4 formerly 6-2-1-14(b) 6-2.1-5-5 formerly 6-2-1-14(a) 6-2.1-5-6 subsection (a) formerly 6-2-1-12(a); subsection (b) formerly 6-2-1-12(a); subsection (c) formerly 6-2-1-12(b) 6-2.1-5-7 subsection (a) formerly 6-2-1-13(d), (f); subsection (b) formerly 6-2-1-13(d); subsection (c) formerly 6-2-1-13(f); subsection (d) formerly 6-2-1-13(f); subsection (e) formerly 6-2-1-13(g); subsection (f) formerly 6-2-1-13(g) 6-2.1-5-8 subsection (a) formerly 6-2-1-13(e), (f); subsection (b) formerly 6-2-1-13(f), (g) 6-2.1-5-9 formerly 6-2-1-1(m) 6-2.1-5-10 formerly 6-2-1-21 6-2.1-5-11 subsection (a) formerly 6-2-1-22(h); subsection (b) formerly 6-2-1-22(h); subsection (c) formerly 6-2-1-22(h); subsection (d) formerly 6-2-1-22(h); subsection (e) formerly 6-2-1-22(i) 6-2.1-5-12 formerly 6-2-1-23(b) 6-2.1-6-1 formerly 6-2-1-22(f) 6-2.1-6-2 formerly 6-2-1-22(b) 6-2.1-6-3 formerly 6-2-1-22(c) 6-2.1-6-4 formerly 6-2-1-22(d) 6-2.1-7-1 formerly 6-2-1-4(e) 6-2.1-7-2 subsection (a) formerly 6-2-1-31(a); subsection (b) formerly 6-2-1-31(a); subsection (c) formerly 6-2-1-32(a) 6-2.1-7-3 formerly 6-2-1-31(b) 6-2.1-7-4 formerly 6-2-1-32(a) 6-2.1-7-5 formerly 6-2-1-32(a) 6-2.1-7-6 formerly 6-2-1-20(b) 6-2.1-7-7 formerly 6-2-1-22(g) 6-2.1-7-8 formerly 6-2-1-33(e) 6-2.1-8-1 formerly 6-2-1-26 6-2.1-8-2 formerly 6-2-1-2; 6-2-1-24 6-2.1-8-3 formerly 6-2-1-34(d) 6-2.1-8-4 formerly 6-2-1-7(i)(5) 6-2.1-8-5 formerly 6-2-1-4(b), (d) 6-2.1-8-6 formerly 6-2-1-4(c) 6-2.1-8-7 formerly 6-2-1-13(h) 6-2.1-8-8 subsection (a) formerly 6-2-1-20(a), (b); subsection (b) formerly 6-2-1-20(b) 6-2.1-8-9 New 6-2.1-8-10 New.] IC 6-2.3 ARTICLE 2.3. REPEALED IC 6-2.5 ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES Ch. 1. Definitions Ch. 2. State Gross Retail Tax Ch. 3. Use Tax Ch. 3.5. Collection of Use Tax on Gasoline Ch. 4. Retail Transactions of Retail Merchant Ch. 5. Exempt Transactions of Retail Merchant Ch. 6. Returns, Remittances, and Refunds Ch. 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel Ch. 8. Registration Ch. 9. Enforcement and Penalties Ch. 10. Miscellaneous Ch. 11. Simplified Sales and Use Tax Administration Act Ch. 12. Taxing Situs of Nonmobile Telecommunications Service Ch. 13. General Sourcing Rules Ch. 14. Amnesty Program for Unpaid Use Tax on Claimed Race Horses Ch. 15. Gross Retail and Use Tax Exemption For Data Center Equipment IC 6-2.5-1 Chapter 1. Definitions 6-2.5-1-1 "Unitary transaction" 6-2.5-1-2 "Retail transaction" and "retail unitary transaction" 6-2.5-1-3 "Person" 6-2.5-1-4 "Department" 6-2.5-1-5 "Gross retail income" 6-2.5-1-5 "Gross retail income" 6-2.5-1-6 "Like kind exchange" 6-2.5-1-7 Repealed 6-2.5-1-7.5 "Postage charges" 6-2.5-1-8 "Retail merchant" 6-2.5-1-9 "Tax year" or "taxable year" 6-2.5-1-10 "Commercial printing" 6-2.5-1-10.7 "Advertising and promotional direct mail" 6-2.5-1-11 "Alcoholic beverages" 6-2.5-1-11.3 "Ancillary services" 6-2.5-1-11.5 "Bundled transaction" 6-2.5-1-12 "Candy" 6-2.5-1-12.5 "Children's diapers" 6-2.5-1-13 "Computer" 6-2.5-1-14 "Computer software" 6-2.5-1-14.5 "Computer software maintenance contract" 6-2.5-1-14.7 "Construction material" 6-2.5-1-14.9 "Contractor" 6-2.5-1-15 "Delivered electronically" 6-2.5-1-15.7 "Diaper" 6-2.5-1-16 "Dietary supplement" 6-2.5-1-16.2 "Digital audio works" 6-2.5-1-16.3 "Digital audiovisual works" 6-2.5-1-16.4 "Digital books" 6-2.5-1-16.5 "Direct mail" 6-2.5-1-17 "Drug" 6-2.5-1-18 "Durable medical equipment" 6-2.5-1-19 "Electronic" 6-2.5-1-19.5 Repealed 6-2.5-1-20 "Food and food ingredients" 6-2.5-1-20.1 "Industrial processing service" 6-2.5-1-20.2 "Industrial processor" 6-2.5-1-20.3 "Intrastate telecommunications service" 6-2.5-1-21 "Lease" or "rental" 6-2.5-1-21.5 "Licensed practitioner" 6-2.5-1-21.7 "Marketplace" 6-2.5-1-21.9 "Marketplace facilitator" 6-2.5-1-22 "Mobility enhancing equipment" 6-2.5-1-22.2 "Other direct mail" 6-2.5-1-22.3 "Prepaid calling service" 6-2.5-1-22.4 "Prepaid wireless calling service" 6-2.5-1-22.5 "Power subsidiary" 6-2.5-1-23 "Prescription" 6-2.5-1-24 "Prewritten computer software" 6-2.5-1-25 "Prosthetic device" 6-2.5-1-25.5 "Public utility" 6-2.5-1-26 "Soft drinks" 6-2.5-1-26.5 "Specified digital products" 6-2.5-1-27 "Tangible personal property" 6-2.5-1-27.2 "Telecommunications nonrecurring charges" 6-2.5-1-27.5 "Telecommunication services" 6-2.5-1-27.7 "Time and material contract" 6-2.5-1-28 "Tobacco" 6-2.5-1-28.5 "Transferred electronically" 6-2.5-1-29 "Value added nonvoice data service"
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