Indiana Code > Title 3 > Article 7 – Voter Registration


Chapter 10	General Provisions
Chapter 11	State Administration of Voter Registration
Chapter 12	County Administration of Voter Registration
Chapter 13	Registration and Voting Requirements; General Provisions
Chapter 14	Registration Procedures at License Branches
Chapter 15	Registration Procedures at Public Assistance Agencies
Chapter 16	Registration at Agencies Serving Persons With Disabilities
Chapter 17	Registration at Armed Forces Recruitment Offices
Chapter 18	Registration in Additional Offices; General Provisions
Chapter 19	Registration in Board of Registration Offices
Chapter 20.5	Registration in Unemployment Compensation Offices
Chapter 21	Procedures for Designating Additional Voter Registration Offices; County NVRA Implementation Plans
Chapter 22	Mail Registration
Chapter 24	Distribution Sites for Mail Registration Forms
Chapter 26.3	Statewide Voter Registration List
Chapter 26.4	Statewide Voter Registration Information
Chapter 26.7	Online Voter Registration
Chapter 27	County Voter Registration; Offices and Records Generally
Chapter 28	County Voter Registration; Providing Records to Candidates and Parties
Chapter 29	County Voter Registration; Providing Records to Precinct Inspectors
Chapter 30	Voter Registration Record Confidentiality Requirements and Use Restrictions
Chapter 31	Registration Forms; Content
Chapter 32	Registration Forms; Completion by Voters
Chapter 33	Registration Forms; General Procedures for Processing by Counties
Chapter 34	Registration Forms; Special Procedures for Processing Incomplete or Incorrectly Filed Applications
Chapter 35	Registration Forms; Special Procedures for Processing Applications From Persons Less Than 18 Years of Age
Chapter 36	Special Registration Procedures for Military Voters and Overseas Voters
Chapter 37	Special Registration Procedures for Homeless or Mobile Voters
Chapter 38.2	Voter List Maintenance Programs
Chapter 39	Address Changes by Voter on Registration Records
Chapter 40	Address Changes by Governmental Agencies on Registration Records
Chapter 40.5	Changes in Registration Records to Update Signature of Voter
Chapter 41	Name Changes on Registration Records
Chapter 42	Changes in Registration Records Due to Precinct Boundary Changes
Chapter 43	Removal From Registration Records Due to Request of Voter
Chapter 45	Removal From Registration Records Due to Death
Chapter 46	Removal From Registration Records Due to Criminal Conviction and Incarceration
Chapter 48	Determining Registration Status on Election Day

Terms Used In Indiana Code > Title 3 > Article 7 - Voter Registration

absentee ballot counter: refers to a person designated under Ind. See Indiana Code 3-11.5-2-1
account: refers to the underground plant protection account established by section 24 of this chapter. See Indiana Code 8-1-26-1.3
account: means an account established in Indiana under a medical care savings account program to pay the eligible medical expenses of an employee and dependents of the employee. See Indiana Code 6-8-11-6
Acquire: means to obtain by construction, purchase, lease, devise, gift, eminent domain, or by any other lawful means. See Indiana Code 8-1-17-3
actual cost: means the price paid by a remote seller for an individual taxable product; and
Indiana Code 6-7-2-0.1
actual cost list: means an annual list (prepared, maintained, and certified by each remote seller) of the cost of each individual taxable product. See Indiana Code 6-7-2-0.1
Ad valorem property tax levy for an ensuing calendar year: means the total property taxes imposed by a civil taxing unit for current property taxes collectible in that ensuing calendar year. See Indiana Code 6-1.1-18.5-1
ADA: refers to the federal Americans with Disabilities Act of 1990 (47 U. See Indiana Code 8-1-2.8-1
Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
adjusted gross income: shall mean the following:
(a) In the case of all individuals, "adjusted gross income" (as defined in Section 62 of the Internal Revenue Code), modified as follows:
Indiana Code 6-3-1-3.5
ADM: refers to a school corporation's average daily membership as determined under IC 20-43-4-2. See Indiana Code 6-1.1-21.4-0.5
Administrator: means the administrative head of the department of state revenue or the administrator's designee. See Indiana Code 6-6-1.1-103
advisory committee: refers to the underground plant protection advisory committee established by section 23 of this chapter. See Indiana Code 8-1-26-1.5
affected landowner: means an owner of an interest in property that:
Indiana Code 8-1-22.6-2
Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
affiliate: means an entity that effectively controls or is controlled by an applicant for a deduction under this chapter or is associated with an applicant for a deduction under this chapter under common ownership or control, whether by shareholdings or other means. See Indiana Code 6-1.1-40-1.5
Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
affordable housing organization: refers to an organization that:
Indiana Code 6-3.1-40.9-1
Agreement: means the Streamlined Sales and Use Tax Agreement. See Indiana Code 6-2.5-11-2
agricultural land: refers to land assessed as agricultural land under the real property assessment rules and guidelines of the department of local government finance. See Indiana Code 6-1.1-20.6-0.5
agricultural products: has the meaning set forth in IC 15-12-1-3. See Indiana Code 6-1.1-48-1
air to ground radiotelephone service: means a radiotelephone service, as that term is defined in 47 C. See Indiana Code 6-2.5-12-1
Aircraft: means a device which is designed to provide air transportation for one (1) or more individuals or for cargo. See Indiana Code 6-6-6.5-1
alcohol server: means the following:
Indiana Code 7.1-3-1.5-1
allocation area: refers to an area that is established under the authority of any of the following statutes and in which tax increment revenues are collected:
Indiana Code 6-1.1-21.2-3
allowable event: has the meaning set forth in Indiana Code 7.1-3-6.1-1
alternative fuel: means a liquefied petroleum gas, not including a biodiesel fuel or biodiesel blend, used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. See Indiana Code 6-6-2.5-1
Alternative fuel: has the meaning set forth in Indiana Code 6-6-4.1-1
alternative fuel: means a liquefied petroleum gas used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. See Indiana Code 6-6-14-1
Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
Amortization: Paying off a loan by regular installments.
Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
applicable percentage: means the percentage determined as follows:
Indiana Code 6-3.1-11-1
applicant: means a person who applies for a trainer certificate under this chapter to train:
Indiana Code 7.1-3-1.5-1.2
applicant: means a person that applies to the commission for a direct wine seller's permit. See Indiana Code 7.1-3-26-2
applicant: means an individual who submits an application as provided in this chapter. See Indiana Code 3-7-26.7-2
Appraisal: A determination of property value.
appraiser: refers to a professional appraiser or a professional appraisal firm that contracts with a county under Indiana Code 6-1.1-31.7-1
appraiser: has the meaning set forth in Indiana Code 6-1.1-35.7-1
Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
approximate location: means a strip of land at least four (4) feet wide but not wider than the width of the underground facility plus two (2) feet on either side of the outer limits of the physical plant. See Indiana Code 8-1-26-2
Arrest: Taking physical custody of a person by lawful authority.
artisan distiller: means a person who holds an artisan distiller's permit under this title. See Indiana Code 7.1-3-27-1
Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
association: means an organization that is:
Indiana Code 8-1-26-3
Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
authority: refers to the Indiana stadium and convention building authority created by IC 5-1-17. See Indiana Code 6-9-35-3
aviation fuel: has the meaning set forth in Indiana Code 6-6-13-2
Balanced budget: A budget in which receipts equal outlays.
Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
Base: means the location or place where the aircraft is normally hangared, tied down, housed, parked, or kept, when not in use. See Indiana Code 6-6-6.5-1
base assessed value: means the base assessed value as that term is defined or used in:
Indiana Code 6-1.1-21.2-4
Base revenue: means the minimum amount of commercial vehicle excise tax revenue that a taxing unit will receive in a year. See Indiana Code 6-6-5.5-1
basic telecommunications service: means stand alone telephone exchange service (as defined in 47 U. See Indiana Code 8-1-2.6-0.1
beginning farmer: refers to a beginning farmer as defined under 7 C. See Indiana Code 6-1.1-48-2
Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
Beverage: includes , but is not limited to, any alcoholic beverage. See Indiana Code 6-9-12-1
beverage: includes an alcoholic beverage. See Indiana Code 6-9-38-3
beverage: includes , but is not limited to, any alcoholic beverage. See Indiana Code 6-9-45.5-1
biodiesel: means a renewable, biodegradable, mono alkyl ester combustible liquid fuel derived from agricultural plant oils or animal fats that meets American Society for Testing and Materials specifications D6751-03a Standard Specification for Biodiesel Fuel (B100) Blend Stock for Distillate Fuels, as well as other fuels of the same derivation capable of use in the generation of power for the propulsion of a motor vehicle, airplane, or motorboat. See Indiana Code 6-6-2.5-1.5
blended biodiesel: means a blend of biodiesel with petroleum diesel fuel so that the volume percentage of biodiesel in the blend is at least two percent (2%). See Indiana Code 6-6-2.5-1.5
blender: means a person who engages in the process of blending. See Indiana Code 6-6-2.5-2
blending: means the mixing of one (1) or more petroleum products, with or without another product, excluding biodiesel or blended biodiesel, if the product obtained by the blending is capable of use in the generation of power for the propulsion of a motor vehicle, an airplane, or a motorboat. See Indiana Code 6-6-2.5-3
board: refers to the state board of finance. See Indiana Code 6-1.1-20.2-1
board: refers to the distressed unit appeal board established by section 4 of this chapter. See Indiana Code 6-1.1-20.3-1
board: means the board of the Indiana economic development corporation. See Indiana Code 6-3.1-34-1
board: refers to the state board of finance. See Indiana Code 6-1.1-21.1-1
board: refers to the state board of finance. See Indiana Code 6-1.1-21.3-1
board: refers to the state board of finance. See Indiana Code 6-1.1-21.4-1
board: refers to the state board of finance. See Indiana Code 6-1.1-21.5-2
board: refers to the state board of finance. See Indiana Code 6-1.1-21.8-1
board: refers to the state board of finance. See Indiana Code 6-1.1-21.9-1
board: refers to the state board of finance. See Indiana Code 6-1.1-22.1-1
board: refers to the county property tax assessment board of appeals;
Indiana Code 6-1.1-45.5-1
Board: means the board of directors of a cooperative corporation. See Indiana Code 8-1-17-3
board of managers: means the special funds board of managers created under section 2 of this chapter. See Indiana Code 6-9-1-1
board of registration: includes a board of elections and registration. See Indiana Code 3-7-12-2
bonds: has the meaning set forth in IC 5-1-11-1. See Indiana Code 6-9-38-4
bonus depreciation: means an amount equal to that part of any depreciation allowance allowed in computing the taxpayer's federal adjusted gross income or federal taxable income that is attributable to the additional first-year special depreciation allowance (bonus depreciation) for qualified property allowed under Section 168(k) of the Internal Revenue Code, including the special depreciation allowance for 50-percent bonus depreciation property. See Indiana Code 6-3-1-33
bonus depreciation: means an amount equal to that part of any depreciation allowance allowed in computing the taxpayer's federal taxable income that is attributable to the additional first-year special depreciation allowance (bonus depreciation) for qualified property allowed under Section 168(k) of the Internal Revenue Code, including the special depreciation allowance for 50-percent bonus depreciation property. See Indiana Code 6-5.5-1-20
brandy: has the meaning set forth in Indiana Code 7.1-3-7.5-1
brownfield: has the meaning set forth in Indiana Code 6-1.1-42-1
brownfield: has the meaning set forth in Indiana Code 6-1.1-45.5-1
bulk end user: means a person who receives into the person's own storage facilities at least two hundred forty thousand (240,000) gallons annually of special fuel for the person's own consumption. See Indiana Code 6-6-2.5-4
bulk plant: means a gasoline or special fuel storage facility, other than a terminal, that is primarily used for redistribution of gasoline and special fuel by a motor vehicle with a capacity of not more than five thousand four hundred (5,400) gallons. See Indiana Code 6-6-2.5-5
bureau: refers to the bureau of motor vehicles created by Ind. See Indiana Code 3-7-26.7-3
business of a financial institution: means the following:
Indiana Code 6-5.5-1-17
call by call basis: means any method of charging for telecommunications services by which the price is measured by individual calls. See Indiana Code 6-2.5-12-2
capital improvement board: means the capital improvement board of managers created by IC 36-10-9-3. See Indiana Code 6-9-35-4
capital improvement board: means a capital improvement board of managers of the county established under IC 36-10-8. See Indiana Code 6-9-48-3
carbon dioxide fluid: means a fluid consisting of more than ninety percent (90%) carbon dioxide molecules compressed to a supercritical state. See Indiana Code 8-1-22.5-1
Carrier: means a person who operates or causes to be operated a commercial motor vehicle on any highway in Indiana. See Indiana Code 6-6-4.1-1
carrier: has the meaning set forth in Indiana Code 6-6-12-3
Case law: The law as laid down in cases that have been decided in the decisions of the courts.
central location for counting absentee ballots: refers to a location for counting absentee ballots that a county election board must establish under this article. See Indiana Code 3-11.5-2-2
certificate: refers to a certificate of public convenience and necessity issued by the commission under section 7(b) of this chapter. See Indiana Code 8-1-8.4-1
Certified automated system: means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, to determine the amount of tax to remit to the appropriate state, and to maintain a record of the transaction. See Indiana Code 6-2.5-11-2
Certified service provider: means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions. See Indiana Code 6-2.5-11-2
certified trainer: means a person who is issued a trainer certificate under section 4. See Indiana Code 7.1-3-1.5-1.3
charges for mobile telecommunications service: means any charge for or associated with the provision of commercial mobile radio service, as defined in Section 20. See Indiana Code 6-8.1-15-1
Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
cigar: means a tobacco product that is a roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco that is a cigarette within the meaning of IC 6-7-1-2). See Indiana Code 6-7-2-0.3
city: means the city of Bloomington. See Indiana Code 6-9-41-3
Civil taxing unit: means any taxing unit except a school corporation. See Indiana Code 6-1.1-18.5-1
clean coal technology: means a technology (including precombustion treatment of coal):
Indiana Code 8-1-8.7-1
clean coal technology: means a technology (including precombustion treatment of coal):
Indiana Code 8-1-8.8-3
clean energy projects: means any of the following:
Indiana Code 8-1-8.8-2
Clerk: means the clerk of the court or a person authorized to perform the clerk's duties. See Indiana Code 1-1-4-5
closed system cartridge: means a sealed, prefilled, and disposable container of consumable material in which the container is inserted directly into a vapor product, and is not intended to be opened or accessible through customary or reasonably foreseeable handling or use. See Indiana Code 6-7-2-0.5
coal gasification facility: means a facility in Indiana that uses a manufacturing process that converts coal into a clean gas that can be used:
Indiana Code 8-1-8.8-4
Commercial motor vehicle: means a vehicle which is listed in section 2(a) of this chapter and which is not excluded from the application of this chapter under section 2(b) of this chapter. See Indiana Code 6-6-4.1-1
Commercial vehicle: means a vehicle to which the tax imposed by this chapter applies. See Indiana Code 6-6-5.5-1
commission: refers to the Indiana utility regulatory commission. See Indiana Code 8-1-1-1
commission: refers to the Indiana utility regulatory commission created by IC 8-1-1-2. See Indiana Code 8-1-26.5-2
commission: refers to the ports of Indiana established by IC 8-10-1-3. See Indiana Code 6-1.1-40-1
commission: refers to the Indiana utility regulatory commission created by IC 8-1-1-2. See Indiana Code 8-1-1.9-1
Commission: as used in this chapter , means the commission created by IC 8-1-1-2. See Indiana Code 8-1-2-1
commission: refers to the Indiana utility regulatory commission. See Indiana Code 8-1-2.8-2
commission: refers to the Indiana utility regulatory commission established by IC 8-1-1-2. See Indiana Code 8-1-8.1-1
commission: refers to the Indiana utility regulatory commission created by IC 8-1-1-2. See Indiana Code 8-1-17.5-1
commission: refers to the Indiana utility regulatory commission. See Indiana Code 6-3.1-29-2
commissioner: refers to the insurance commissioner appointed under IC 27-1-1-2. See Indiana Code 6-8-15-1
commissioner: refers to the commissioner of the department of local government finance. See Indiana Code 6-1.1-22.5-1
commissioner: means the administrative head of the department or that person's designee. See Indiana Code 6-6-2.5-6
Commissioner: means the commissioner of the Indiana department of state revenue. See Indiana Code 6-6-4.1-1
committee: refers to the county food and beverage tax advisory committee established by section 15 of this chapter. See Indiana Code 6-9-25-1.5
committee: means the nominating committee established by section 3 of this chapter. See Indiana Code 8-1-1.5-2
common areas: means any of the following:
Indiana Code 6-1.1-20.6-1.2
Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
communications: means construction, engineering, financial, accounting, or educational services incidental to communications service. See Indiana Code 8-1-17-3
communications channel: means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points. See Indiana Code 6-2.5-12-3
Communications facilities: includes all buildings, plants, works, structures, improvements, fixtures, apparatus, materials, supplies, machinery, tools, implements, poles, posts, crossarms, conduits, ducts, underground or overhead lines, wires, cables, fibers, exchanges, switches, desks, testboards, frames, racks, motors, generators, batteries, and other items of central office equipment, paystations, protectors, instruments, connections, and appliances, office furniture and equipment, work equipment, and all other property used in connection with the provision of communications services. See Indiana Code 8-1-17-3
communications service: has the meaning set forth in Indiana Code 8-1-26-3.5
communications service: has the meaning set forth in Indiana Code 8-1-17.5-2
communications service provider: has the meaning set forth in Indiana Code 8-1-26.5-3
Communications service provider: as used in this chapter , has the meaning set forth in Indiana Code 8-1-2-1
Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
complex: refers to a youth sports complex that:
Indiana Code 6-9-42-1
compliance project: means a project:
Indiana Code 8-1-8.4-2
compressed natural gas product fuel station: means a fuel station that purchases special fuel, converts it into compressed natural gas product, and sells the compressed natural gas product from a metered pump at the same location. See Indiana Code 6-6-2.5-6.5
computerized list: refers to the statewide voter registration list established under section 3 of this chapter. See Indiana Code 3-7-26.3-2
construction: means the physical work involved in the construction, reconstruction, improvement, maintenance, or extension of a pipeline project. See Indiana Code 8-1-22.6-3
consumable material: means any liquid solution or other material used in a closed system container that is depleted as the vapor product is used. See Indiana Code 6-7-2-0.7
consumable material: means any liquid solution or other material used in an open system container that is depleted as the vapor product is used. See Indiana Code 6-7-4-2
consumer: means an individual with an Indiana address who purchases wine from a seller. See Indiana Code 7.1-3-26-3
contaminant: has the meaning set forth in IC 13-11-2-42;
Indiana Code 6-1.1-45.5-1
Continuance: Putting off of a hearing ot trial until a later time.
Contract: A legal written agreement that becomes binding when signed.
contractor: means an entity under contract with:
Indiana Code 8-1-26.5-4
controlled project: means any project financed by bonds or a lease, except for the following:
Indiana Code 6-1.1-20-1.1
controlled substance: has the meaning set forth in IC 35-48-1-9. See Indiana Code 6-7-3-1
Conviction: A judgement of guilt against a criminal defendant.
Cooperative corporation: means a corporation formed under this chapter. See Indiana Code 8-1-17-3
corporate headquarters: means the building or buildings where one (1) or more of the following are located:
Indiana Code 6-3.1-30-1
corporation: includes all corporations, associations, real estate investment trusts (as defined in the Internal Revenue Code), joint stock companies, whether organized for profit or not-for-profit, any receiver, trustee or conservator thereof, business trusts, Massachusetts trusts, any proprietorship or partnership taxable under Section 1361 of the Internal Revenue Code, and any publicly traded partnership that is treated as a corporation for federal income tax purposes under Section 7704 of the Internal Revenue Code. See Indiana Code 6-3-1-10
corporation: refers to the Indiana economic development corporation created under IC 5-28-3 unless the context clearly denotes otherwise. See Indiana Code 6-3.1-30-1.5
corporation: refers to the Indiana economic development corporation established under IC 5-28-3, unless the context clearly denotes otherwise. See Indiana Code 6-3.1-34-2
corporation: refers to the Indiana economic development corporation established by IC 5-28-3-1. See Indiana Code 6-3.1-36-1
corporation: refers to the Indiana economic development corporation established by IC 5-28-3 unless the context clearly denotes otherwise. See Indiana Code 6-3.1-37.2-1
corporation: means the Indiana economic development corporation established by IC 5-28-3-1. See Indiana Code 6-3.1-40.9-2
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
corporation: refers to the Indiana economic development corporation established under IC 5-28-3, unless context clearly denotes otherwise. See Indiana Code 6-2.5-15-1
corporation: refers to the Indiana economic development corporation created under IC 5-28-3 unless the context clearly denotes otherwise. See Indiana Code 6-3.1-11-2.5
corporation: means the Indiana economic development corporation established by IC 5-28-3-1. See Indiana Code 6-3.1-13-1.5
corporation: means the Indiana economic development corporation established by IC 5-28-3-1. See Indiana Code 6-3.1-26-2.5
corporation: refers to the Indiana economic development corporation established by IC 5-28-3-1. See Indiana Code 6-3.1-29-3
Cost of relocation: shall include the entire amount paid by a utility properly attributable to such relocation, after deducting therefrom any increase in the value of the new facility and any salvage value derived from the old facility. See Indiana Code 8-1-9-2
costs associated with qualified utility system property: means capital, operation, maintenance, depreciation, tax costs, and financing costs of or for qualified utility system property. See Indiana Code 8-1-8.8-5
council: refers to the wine grape market development council created by this chapter. See Indiana Code 7.1-4-13-1
Council: means the advisory council to the office of utility consumer counselor created under section 7 of this chapter. See Indiana Code 8-1-1.1-1
Counselor: means the consumer counselor established under section 2 of this chapter. See Indiana Code 8-1-1.1-1
county: means Monroe County. See Indiana Code 6-9-41-4
county voter registration office: means the following:
Indiana Code 6-1.1-20-1.8
craft manufacturer: means a person who holds:
Indiana Code 7.1-3-31-1
credit: refers to a credit granted under this chapter. See Indiana Code 6-3.1-30.5-1
credit: refers to a credit granted under this chapter. See Indiana Code 6-3.1-40.9-3
credit amount: means the amount agreed to between the corporation and applicant under this chapter, but not to exceed, in the case of a credit awarded for a project to create new jobs in Indiana, the incremental income tax withholdings attributable to the applicant's project. See Indiana Code 6-3.1-13-2
customer: means :
Indiana Code 6-8.1-15-2
customer: means the person or entity that contracts with the seller of telecommunications services. See Indiana Code 6-2.5-12-4
customer channel termination point: means the location where the customer either inputs or receives the communications. See Indiana Code 6-2.5-12-5
damage: means :
Indiana Code 8-1-26-4
Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
data center equipment: means computer equipment or software purchased or leased for the processing, storage, retrieval, or communication of data that is preapproved by the corporation. See Indiana Code 6-2.5-15-2
Dealer: means a person, except a distributor, engaged in the business of selling gasoline in Indiana. See Indiana Code 6-6-1.1-103
Dealer: means a person who has an established place of business in this state, is required to obtain a certificate under Indiana Code 6-6-6.5-1
dealer permittee: means a person who holds a liquor dealer permit under Indiana Code 7.1-3-1.5-2
debt: means a delinquent state tax or nontax debt certified by the treasurer of state or a federal nontax debt certified by a federal official. See Indiana Code 6-8.1-9.7-1
debt service: means principal of and interest on bonds. See Indiana Code 6-1.1-20-1.2
Decedent: A deceased person.
Declared gross weight: means the weight at which a motor vehicle is registered with:
Indiana Code 6-6-4.1-1
deductible: means the total deductible for an employee and all dependents of the employee for a calendar year. See Indiana Code 6-8-11-1
Deed: The legal instrument used to transfer title in real property from one person to another.
Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
delinquent tax liability: means :
Indiana Code 6-1.1-45.5-1
delivery: has the meaning set forth in IC 35-48-1-11. See Indiana Code 6-7-3-2
demolish: means an operation in which a structure or mass of material is wrecked, raised, rendered, moved, or removed by means of tools, equipment, or discharge of explosives. See Indiana Code 8-1-26-5
department: refers to the department of state revenue. See Indiana Code 6-8-13-1
department: refers to the Indiana department of insurance created by IC 27-1-1-1. See Indiana Code 6-8-15-2
department: refers to the department of state revenue. See Indiana Code 6-3.1-34.6-2
department: means the department of local government finance. See Indiana Code 6-1.1-31.5-1
department: means the department of local government finance. See Indiana Code 6-1.1-31.7-2
department: means the department of state revenue. See Indiana Code 6-9-38-5
Department: means the department of state revenue. See Indiana Code 6-6-1.1-103
department: refers to the department of local government finance, unless the specific reference is to the department of environmental management; and
Indiana Code 6-1.1-45.5-1
department: means the department of state revenue. See Indiana Code 6-6-2.5-7
Department: means the Indiana department of state revenue. See Indiana Code 6-6-4.1-1
Department: refers to the department of state revenue. See Indiana Code 6-6-5.5-1
Department: refers to the department of state revenue. See Indiana Code 6-6-6.5-1
department: refers to the department of state revenue. See Indiana Code 6-6-9-1
department: refers to the department of state revenue. See Indiana Code 6-6-9.5-2
department: refers to the department of state revenue. See Indiana Code 6-6-9.7-1
department: refers to the department of state revenue. See Indiana Code 6-6-13-3
department: means the department of state revenue. See Indiana Code 6-6-14-2
department: refers to the department of state revenue and includes its employees and agents. See Indiana Code 6-7-2-1
department: refers to the department of state revenue. See Indiana Code 6-7-3-3
department: means the department of state revenue and includes its employees and agents. See Indiana Code 6-7-4-3
department: refers to the department of state revenue. See Indiana Code 6-8-1-2
department: refers to the department of state revenue. See Indiana Code 6-3.1-29-4
Dependent: A person dependent for support upon another.
Deputy consumer counselor: means the deputy consumer counselor for Washington affairs that may be established under section 9. See Indiana Code 8-1-1.1-1
design information notice: means a notification that:
Indiana Code 8-1-26-5.2
designated data base provider: means a corporation, an association, or other entity representing the state and political subdivisions of the state that is responsible for providing an electronic data base under section 15 of this chapter and approved by the department. See Indiana Code 6-8.1-15-3
designated permittee: means a retailer permittee that:
Indiana Code 7.1-3-31-2
designating body: means the following:
Indiana Code 6-1.1-42-2
designating body: refers to the legislative body of a municipality. See Indiana Code 6-1.1-48-3
destination state: means the state for which a motor vehicle or barge is destined for off-loading into storage facilities for consumption or resale. See Indiana Code 6-6-2.5-8
Devise: To gift property by will.
Diesel gallon equivalent: means the amount of an alternative fuel or natural gas product that produces the same number of British thermal units of energy as a gallon of diesel fuel. See Indiana Code 6-6-4.1-1
digital manufacturing equipment: means any production equipment utilized within an integrated computer network system that provides for the onsite manufacturing of a three-dimensional part or product using material that is joined or solidified using multiple layers under computer control pursuant to a computer aided design for rapid or on demand production. See Indiana Code 6-3.1-26-3.1
direct costs: means costs incurred by a governmental authority solely because of an Internet service provider's use of the public right-of-way. See Indiana Code 6-10-1-3
director: refers to the dean of agriculture of Purdue University or the dean's designee. See Indiana Code 7.1-4-13-2
disaster emergency: means the following:
Indiana Code 6-8-13-2
disaster emergency related work: means :
Indiana Code 6-8-13-4
disaster period: means the period:
Indiana Code 6-8-13-3
Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
distressed political subdivision: means a political subdivision designated as a distressed political subdivision under this chapter. See Indiana Code 6-1.1-20.3-2
Distributor: means a person who first receives gasoline in Indiana. See Indiana Code 6-6-1.1-103
distributor: means a person that is the first purchaser of gasoline from a refiner, terminal operator, or supplier, regardless of the location of the purchase. See Indiana Code 6-2.5-3.5-1
distributor: means a person who:
Indiana Code 6-7-2-2
district: refers to the following:
Indiana Code 6-1.1-21.2-5
district: means a geographic territory designated as a maritime opportunity district by the ports of Indiana under section 7 of this chapter. See Indiana Code 6-1.1-40-2
district: refers to an entrepreneur and enterprise district designated under Indiana Code 6-1.1-46.2-1
district board: refers to an entrepreneur and enterprise district board designated under Indiana Code 6-1.1-46.2-2
division: means the pipeline safety division to be established under this chapter. See Indiana Code 8-1-22.5-1
division: refers to the pipeline safety division of the Indiana utility regulatory commission established by Indiana Code 8-1-22.6-4
Docket: A log containing brief entries of court proceedings.
Donee: The recipient of a gift.
Donor: The person who makes a gift.
dual party relay services: means telecommunications transmission services that provide the ability for a person who has a hearing impairment or speech impairment to engage in communication with a hearing person in a manner that is functionally equivalent to the ability of an individual who does not have a hearing impairment or speech impairment to communicate using voice communication services. See Indiana Code 8-1-2.8-3
dyed fuel user: means a person that qualifies for the federal diesel fuel tax exemption under Section 4082 of the Internal Revenue Code to operate motor vehicles on the highways with dyed fuel in the fuel supply tank. See Indiana Code 6-6-2.5-8.5
economic development incentive: refers to a tax credit, deduction, exemption, grant, or loan awarded under a program described in section 1 of this chapter. See Indiana Code 6-1.1-43-2
Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
eligible business: means either of the following:
Indiana Code 6-3.1-30-2
eligible business: means a business that is an energy utility (as defined in Indiana Code 8-1-8.8-6
eligible community foundation: means an organization that:
Indiana Code 6-3-1-36
eligible county: refers to a county in which voting equipment has been damaged or destroyed in a natural disaster. See Indiana Code 6-1.1-20.2-2
eligible data center costs: means expenditures made after December 31, 2018, for the development, acquisition, construction, and operation of a facility to be used as a qualified data center, including costs of land, buildings, site improvements, modular data centers, computer data center equipment acquisition and permitting, lease payments, site characterization and assessment, engineering, and design used directly and exclusively in a qualified data center. See Indiana Code 6-2.5-15-3
eligible entity: means :
Indiana Code 6-8-12-1
eligible event: means :
Indiana Code 6-8-12-2
eligible individual: means :
Indiana Code 6-3-1-29
eligible school corporation: refers to any of the following:
Indiana Code 6-1.1-21.4-2
eligible vacant building: means a building that:
Indiana Code 6-1.1-46.2-3
eligible voter: means an individual who:
Indiana Code 6-1.1-20-1.9
employee: means the individual:
Indiana Code 6-8-11-4
end user: means the person who uses the telecommunications service. See Indiana Code 6-2.5-12-6
energy utility: means a public utility or a municipally owned utility within the meaning of IC 8-1-2-1, or a local district corporation or a general district corporation within the meaning of IC 8-1-13-23, engaged in the production, transmission, delivery, or furnishing of heat, light, or power. See Indiana Code 8-1-2.5-2
energy utility: has the meaning set forth in Indiana Code 8-1-8.4-3
enhanced ZIP code: means a United States postal ZIP code of nine (9) or more digits. See Indiana Code 6-8.1-15-4
enterprise zone: means an enterprise zone created under IC 5-28-15. See Indiana Code 6-3.1-10-1
entity: has the meaning set forth in IC 23-1-20-10. See Indiana Code 6-8-13-6
entity: means an individual, an estate, a trust, a receiver, a cooperative association, a corporation, a company, a firm, a partnership, a limited liability company, a limited liability partnership, or a joint venture. See Indiana Code 6-2.5-15-4
Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. ^{Source: OCC}
Escrow: Money given to a third party to be held for payment until certain conditions are met.
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Ex officio: Literally, by virtue of one's office.
excavate: means an operation for the movement, placement, or removal of earth, rock, or other materials in or on the ground by use of tools or mechanized equipment or by discharge of explosives, including augering, backfilling, boring, digging, ditching, drilling, driving, grading, jacking, plowing in, pulling in, ripping, scraping, trenching, and tunneling. See Indiana Code 8-1-26-6
Executive session: A portion of the Senate's daily session in which it considers executive business.
Executor: A male person named in a will to carry out the decedent
existing wholesaler: means a beer wholesaler who distributes a product at the time a successor primary source of supply acquires rights to a product under section 5 of this chapter. See Indiana Code 7.1-3-25-1
export: means :
Indiana Code 6-6-2.5-9
exporter: means any person, other than a supplier, who purchases special fuel in Indiana for the purpose of transporting or delivering the fuel to another state or country. See Indiana Code 6-6-2.5-10
Facilities based local exchange carrier: has the meaning set forth in Indiana Code 8-1-17-3
facility: means a line or system used for producing, storing, conveying, transmitting, or distributing communication, information, electricity, gas, petroleum, petroleum products, hazardous liquids, carbon dioxide fluids, water, steam, or sewerage. See Indiana Code 8-1-26-7
facility: means one (1) or more tracts of land in Indiana and any structures and personal property contained on the land for the operation of a data center in either a single location or multiple distributed locations. See Indiana Code 6-2.5-15-5
Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
FCC: refers to the Federal Communications Commission. See Indiana Code 8-1-2.8-4
federal gasoline tax: means the excise tax imposed on gasoline under Section 4081 of the Internal Revenue Code. See Indiana Code 6-2.5-3.5-3
federal official: means a unit or official of the federal government that:
Indiana Code 6-8.1-9.7-2
Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. ^{Source: OCC}
federally mandated costs: means costs that an energy utility has incurred, or estimates that it will incur, in connection with a compliance project, including capital, operating, maintenance, depreciation, tax, or financing costs, or costs that are directly related to the preparation and conduct of a regulatory proceeding. See Indiana Code 8-1-8.4-4
federally mandated requirement: means a requirement that the commission determines is imposed on an energy utility by the federal government in connection with any of the following:
Indiana Code 8-1-8.4-5
Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
Fiduciary: A trustee, executor, or administrator.
fiscal body: refers to the fiscal body of:
Indiana Code 6-1.1-45.5-1
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Fleet: means one (1) or more apportionable vehicles. See Indiana Code 6-6-5.5-1
floor space: means the usable interior floor space of a building. See Indiana Code 6-3.1-34-3
floor space: means the usable interior floor space of a building. See Indiana Code 6-3.1-11-4
fluidized bed combustion technology: means a technology that involves the combustion of fuel in connection with a bed of inert material, such as limestone or dolomite, which is held in a fluid like state by the means of air or other gasses being passed through the materials. See Indiana Code 6-3.1-29-4.5
Food: includes , but is not limited to, any food product. See Indiana Code 6-9-12-1
food: includes any food product. See Indiana Code 6-9-38-7
food: includes , but is not limited to, any food product. See Indiana Code 6-9-45.5-2
Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. ^{Source: OCC}
foster care: means living in a place licensed under IC 31-27. See Indiana Code 6-3.1-35.8-1
fraternal club: means an association or corporation whose membership is comprised of or forms:
Indiana Code 7.1-3-20-7
Fraud: Intentional deception resulting in injury to another.
full-time employee: means an individual who is employed for consideration for at least thirty-five (35) hours each week or who renders any other standard of service generally accepted by custom or specified by contract as full-time employment. See Indiana Code 6-3.1-13-4
fund: refers to an individual development account fund established by a community development corporation under IC 4-4-28-13. See Indiana Code 6-3.1-18-2
Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
gas: means natural gas, flammable gas, or gas which is toxic or corrosive. See Indiana Code 8-1-22.5-1
Gasoline: means :
Indiana Code 6-6-1.1-103
gasoline: has the meaning set forth in Indiana Code 6-2.5-3.5-4
Gasoline gallon equivalent: means the amount of an alternative fuel or natural gas product that produces the same number of British thermal units of energy as a gallon of gasoline. See Indiana Code 6-6-4.1-1
General cooperative corporation: means a cooperative corporation formed to render services to local cooperative corporations. See Indiana Code 8-1-17-3
Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
governing body: means the following:
Indiana Code 6-1.1-21.2-6
Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. ^{Source: Federal Reserve}
Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
Grantor: The person who establishes a trust and places property into it.
gross assessed value: refers to the assessed value of property after the application of all exemptions under Indiana Code 6-1.1-20.6-1.6
gross income: includes income from interest, fees, penalties, a market discount or other type of discount, rental income, the gain on a sale of intangible or other property evidencing a loan or extension of credit, and dividends or other income received as a means of furthering the activities set out in this subdivision. See Indiana Code 6-5.5-1-17
gross retail income: has the meaning set forth in Indiana Code 6-9-38-8
gross retail income: has the meaning set forth in Indiana Code 6-9-45.5-3
gross retail income: has the meaning set forth in Indiana Code 6-6-9-2
gross retail income: has the meaning set forth in Indiana Code 6-6-9.5-3
gross retail income: has the meaning set forth in Indiana Code 6-6-9.7-2
gross retail income: has the meaning set forth in Indiana Code 6-7-4-4
gross revenue: as used in this chapter , shall include all intrastate operating revenue received by a public utility for the conveyance of telegraph or telephone messages or for the production, transmission, delivery, or furnishing of heat, light, water, or power, or for the collection, treatment, purification, or disposal in any sanitary manner of liquid or solid waste, sewage, night soil, and industrial waste for service directly or indirectly to the public. See Indiana Code 8-1-6-3
group: refers to the forecasting group established by Indiana Code 8-1-8.8-7
Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
guidelines: refers to a nonrule policy document adopted by the division that establishes voluntary guidelines to be considered by a pipeline company that proposes to construct a pipeline that will be located, in whole or in part, in Indiana. See Indiana Code 8-1-22.6-5
hazardous liquid: means petroleum, petroleum products, or anhydrous ammonia. See Indiana Code 8-1-22.5-1
heating oil: means a special fuel that is burned in a boiler, furnace, or stove for heating or industrial processing purposes. See Indiana Code 6-6-2.5-12
higher deductible: means a deductible of:
Indiana Code 6-8-11-5
Highway: includes county bridges and state and county roads, unless otherwise expressly provided. See Indiana Code 1-1-4-5
Highway: means the entire width between the boundary lines of every publicly maintained way that is open in any part to the use of the public for purposes of vehicular travel. See Indiana Code 6-6-4.1-1
Highway: when used in this chapter shall mean only those routes which are included within the national system of interstate and defense highways. See Indiana Code 8-1-9-2
historic hotel: has the meaning set forth in Indiana Code 6-9-45.5-4
historic hotel: has the meaning set forth in Indiana Code 6-9-45.6-2
historic hotels resort: refers to the historic hotels, the riverboat operated under Indiana Code 6-9-45.5-5
holding company: means a corporation registered under the Bank Holding Company Act of 1956 (12 U. See Indiana Code 6-5.5-1-17
home service provider: means the facilities based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service. See Indiana Code 6-8.1-15-5
home service provider: means the facilities based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service. See Indiana Code 6-2.5-12-7
Homebuilt aircraft: means an aircraft constructed primarily by an individual for personal use. See Indiana Code 6-6-6.5-1
homestead: has the meaning set forth in Indiana Code 6-1.1-20.4-1
homestead: refers to a homestead that has been granted a standard deduction under Indiana Code 6-1.1-20.6-2
homestead: refers to a homestead that has been granted a standard deduction under Indiana Code 6-1.1-49-1
homestead: refers to a homestead that has been granted a standard deduction under Indiana Code 6-1.1-50-1
homestead: has the meaning set forth in Indiana Code 6-3.1-20-2
import: means :
Indiana Code 6-6-2.5-13
import verification number: means the number assigned by the department, or the department's designee or appointee, with respect to a single transport truck delivery into Indiana from another state upon request for an assigned number by a licensed importer or transporter carrying undyed or unmarked special fuel, or both, into Indiana for the account of a licensed importer. See Indiana Code 6-6-2.5-13.1
Improve: includes construct, reconstruct, extend, enlarge, alter, better, or repair. See Indiana Code 8-1-17-3
in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
In-state miles: means the total number of miles operated by a commercial vehicle or fleet of commercial vehicles in Indiana during the preceding year. See Indiana Code 6-6-5.5-1
income tax return: means any of the following:
Indiana Code 6-8.1-17-1
income tax return preparer: means any of the following:
Indiana Code 6-8.1-17-2
incremental income tax withholdings: means either:
Indiana Code 6-3.1-13-5
Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
Indeterminate permit: as used in this chapter , means every grant, directly or indirectly from the state, to any corporation, company, partnership, limited liability company, individual, association of individuals, their lessees, trustees, or receivers appointed by a court, of power, right, or privilege to own, operate, manage, or control any plant or equipment, or any part of a plant or equipment, within this state, for the:
Indiana Code 8-1-2-1
Indiana coal: has the meaning set forth in IC 21-47-1-4. See Indiana Code 6-3.1-29-5
Indiana gasoline tax: means the tax imposed under Indiana Code 6-2.5-3.5-5
Indiana income: means the adjusted gross income of an individual taxpayer, and the individual's spouse, if the individual files a joint adjusted gross income tax return. See Indiana Code 6-3.1-20-1
Indiana qualified child care facility: means a facility that is:
Indiana Code 6-3.1-39.5-1
Indiana rye whiskey: means a liquor that was:
Indiana Code 7.1-3-28-1
individual development account: has the meaning set forth in IC 4-4-28-5. See Indiana Code 6-3.1-18-3
indoor performing arts center: means an indoor facility providing space for entertainment events that:
Indiana Code 6-9-46-2
industrial development program: has the meaning set forth in IC 5-28-9-3. See Indiana Code 6-1.1-39-1.5
industrial recovery site: means land on which a vacant plant having at least one hundred thousand (100,000) square feet of total floor space:
Indiana Code 6-3.1-11-5
infrastructure: means the following:
Indiana Code 6-8-13-7
Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
integrated coal gasification powerplant: means a facility that satisfies all the following requirements:
Indiana Code 6-3.1-29-6
Inter vivos: Transfer of property from one living person to another living person.
interest in a qualified data center: means an entity that is the owner, operator, or qualified colocation tenant in a qualified data center. See Indiana Code 6-2.5-15-6
Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
Internet: means the myriad of computer and telecommunications facilities, including equipment and operating software, that comprises the interconnected worldwide network of networks that employ the Transmission Control Protocol/Internet Protocol (or any predecessor or successor protocols to that protocol) to communicate information of all kinds by wire or radio. See Indiana Code 6-10-1-1
Internet access: means a service that enables users to connect to the Internet to access content, information, or other services offered over the Internet, without regard to whether the service is referred to as telecommunications, communications, transmission, or similar services, and without regard to whether a provider of the service is subject to regulation by the Federal Communications Commission as a common carrier under 47 U. See Indiana Code 6-10-1-2
InTRAC: means a corporation formed under Indiana Code 8-1-2.8-6
Inventory aircraft: means an aircraft held for resale by a registered Indiana dealer. See Indiana Code 6-6-6.5-1
invoiced gallons: means the gallons accurately billed on an invoice on payment to a supplier. See Indiana Code 6-6-2.5-14
Joint resolution: A legislative measure which requires the approval of both chambers.
Judgment: means all final orders, decrees, and determinations in an action and all orders upon which executions may issue. See Indiana Code 1-1-4-5
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
keg: means a brewery sealed individual container of beer:
Indiana Code 7.1-3-6.5-1
Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
lease: means a lease by a political subdivision of any project with lease rentals payable from property taxes that are exempt from the levy limitations of Indiana Code 6-1.1-20-1.3
lease rentals: means the payments required under a lease. See Indiana Code 6-1.1-20-1.4
LEC: refers to any communications service provider (as defined in Indiana Code 8-1-2.8-8
Legal tender: coins, dollar bills, or other currency issued by a government as official money. ^{Source: U.S. Mint}
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
Licensed distributor: means a person holding a valid distributor's license issued by the administrator. See Indiana Code 6-6-1.1-103
licensed service area: means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer. See Indiana Code 6-8.1-15-6
Lien: A claim against real or personal property in satisfaction of a debt.
Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
limited resource farmer: refers to a farmer that qualifies as a limited resource farmer as determined by the United States Department of Agriculture. See Indiana Code 6-1.1-48-4
Lineal descendant: Direct descendant of the same ancestors.
liquid: means any substance that is liquid in excess of sixty (60) degrees fahrenheit and a pressure of fourteen and seven-tenths (14. See Indiana Code 6-6-2.5-15
Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
Local cooperative corporation: means a cooperative corporation formed to render communications services within Indiana. See Indiana Code 8-1-17-3
Local exchange service: has the meaning set forth in Indiana Code 8-1-17-3
local public improvement: means sewerlines, waterlines, streets, sidewalks, bridges, roads, highways, public ways, and any related public improvements. See Indiana Code 6-1.1-39-1.2
long term care property: means property that:
Indiana Code 6-1.1-20.6-2.3
manufacture: has the meaning set forth in IC 35-48-1-18. See Indiana Code 6-7-3-4
manufactured home: has the meaning set forth in IC 22-12-1-16; and
Indiana Code 6-1.1-20.6-2.4
marijuana: has the meaning set forth in IC 35-48-1-19. See Indiana Code 6-7-3-4.1
Marine facility: means a marina or boat livery. See Indiana Code 6-6-1.1-103
Maximum landing weight: means the maximum weight of the aircraft, accessories, fuel, pilot, passengers, and cargo that is permitted on landing under the best conditions, as determined for an aircraft by the appropriate federal agency or the certified allowable gross weight published by the manufacturer of the aircraft. See Indiana Code 6-6-6.5-1
Maximum permissible ad valorem property tax levy for the preceding calendar year: means , for purposes of determining a maximum permissible ad valorem property tax levy under section 3 of this chapter for property taxes imposed for an assessment date after January 15, 2011, the term means the civil taxing unit's maximum permissible ad valorem property tax levy for the calendar year immediately preceding the ensuing calendar year, as that levy was determined under section 3 of this chapter (regardless of whether the taxing unit imposed the entire amount of the maximum permissible ad valorem property tax levy in the immediately preceding year). See Indiana Code 6-1.1-18.5-1
mechanized equipment: means equipment operated by means of mechanical power, including:
Indiana Code 8-1-26-9
Member: includes each individual signing the articles of incorporation of a cooperative corporation and each person admitted to membership of the cooperative corporation under law and the corporation's bylaws. See Indiana Code 8-1-17-3
Metered pump: means a stationary pump having a meter that is capable of measuring the amount of gasoline dispensed through it. See Indiana Code 6-6-1.1-103
metered pump: means a stationary pump that is capable of metering the amount of gasoline or special fuel dispensed from it and that is capable of simultaneously calculating and displaying the price of the gasoline or special fuel dispensed. See Indiana Code 6-2.5-3.5-6
mine reclamation site: means land that has been mined using surface mining methods or underground mining methods, specifically and primarily for the removal of coal, and land contiguous to such previously mined land. See Indiana Code 6-3.1-37.2-2
minor: means a person less than eighteen (18) years of age. See Indiana Code 1-1-4-5
minority: means a member of a minority group (as defined in Indiana Code 6-3.1-29-7
Minority leader: See Floor Leaders
mobile home: has the meaning set forth in IC 16-41-27-4. See Indiana Code 6-1.1-20.6-2.4
mobile telecommunications service: means commercial mobile radio service, as defined in Section 20. See Indiana Code 6-8.1-15-7
mobile telecommunications service: means commercial mobile radio service, as defined in 47 C. See Indiana Code 6-2.5-12-8
moist snuff: means any finely cut, ground, or powdered tobacco that is not intended to be:
Indiana Code 6-7-2-2.1
Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
mortgage: as used in this chapter , includes deeds of trust and any and all documents creating an interest in property to secure the payment of bonds, notes, debentures, and like securities, and any instrument executed to supplement any mortgage. See Indiana Code 8-1-5-1
Mortgagee: The person to whom property is mortgaged and who has loaned the money.
Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
Motor fuel: means gasoline (as defined in Indiana Code 6-6-4.1-1
Motor vehicle: means a vehicle, except a vehicle operated on rails, which is propelled by an internal combustion engine or motor and is designed to permit its mobile use on public highways. See Indiana Code 6-6-1.1-103
motor vehicle: means a vehicle designed principally for road use and that is propelled by an internal combustion engine or motor. See Indiana Code 6-6-2.5-16
Motor vehicle: has the meaning set forth in Indiana Code 6-6-4.1-1
municipality: has the meaning set forth in IC 36-1-2-11. See Indiana Code 6-1.1-48-5
municipality: means a city or town. See Indiana Code 7.1-3-31-3
Municipality: as used in this chapter , means any city or town of Indiana. See Indiana Code 8-1-2-1
municipality: means a city, county, or any political subdivision of the state. See Indiana Code 8-1-22.5-1
municipally owned utility: has the meaning set forth in IC 8-1-2-1. See Indiana Code 6-1.1-48-6
Municipally owned utility: as used in this chapter , includes every utility owned or operated by a municipality. See Indiana Code 8-1-2-1
mutual assistance agreement: means an agreement to which one (1) or more registered businesses and one (1) or more out-of-state businesses are parties and under which a public utility, municipally owned utility, or joint agency owning, operating, or owning and operating infrastructure in Indiana may request and receive assistance from an out-of-state business to perform disaster emergency related work during a disaster period. See Indiana Code 6-8-13-7.5
NAICS: refers to the North American Industry Classification System. See Indiana Code 6-3.1-13-5.3
NAICS industry sector: refers to industries that share the same first two (2) digits of the six (6) digit NAICS code assigned to industries in the NAICS Manual of the United States Office of Management and Budget. See Indiana Code 6-3.1-13-5.5
National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. ^{Source: OCC}
natural gas: means compressed or liquid natural gas. See Indiana Code 6-3.1-34.6-3
natural gas: means petroleum that maintains a gaseous state at atmospheric conditions. See Indiana Code 6-8-1-5
natural gas product: means :
Indiana Code 6-6-2.5-16.5
Natural gas product: has the meaning set forth in Indiana Code 6-6-4.1-1
neighborhood enhancement district: refers to a geographic territory designated by a county fiscal body and established as a designated area in an ordinance adopting a county option circuit breaker tax credit under section 4 of this chapter. See Indiana Code 6-1.1-49-2
new employee: means a full-time employee first employed by a taxpayer in the project that is the subject of a tax credit agreement and who is employed after the taxpayer enters into the tax credit agreement. See Indiana Code 6-3.1-13-6
new energy production or generating facility: refers to a generation or coal gasification facility that satisfies all of the following:
Indiana Code 8-1-8.8-8
new manufacturing equipment: means any tangible personal property that an applicant for the deduction under section 11 of this chapter:
Indiana Code 6-1.1-40-4
nonbasic telecommunications service: means retail telecommunications service other than:
Indiana Code 8-1-2.6-0.3
nonprofit agricultural organization: means an organization:
Indiana Code 6-8-15-3
nonprofit agricultural organization coverage: means health benefit coverage that is:
Indiana Code 6-8-15-4
nuclear energy production or generating facility: means :
Indiana Code 8-1-8.8-8.5
Oath: includes "affirmation" and "to swear" includes to "affirm". See Indiana Code 1-1-4-5
Oath: A promise to tell the truth.
obligation: means an obligation to repay:
        (1) the principal and interest on bonds;
        (2) lease rentals on leases; or
        (3) any other contractual obligation;
payable from tax increment revenues. See Indiana Code 6-1.1-21.2-6.6
Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
obligations: has the meaning set forth in IC 5-1-3-1(2). See Indiana Code 6-9-38-9
Obligations: includes negotiable bonds, notes, debentures, interim certificates or receipts, and other evidences of indebtedness, either issued or the payment of which is assumed by a cooperative corporation. See Indiana Code 8-1-17-3
obligations: refers to a contract or promise to pay of a political subdivision that would be considered a bond or lease under this chapter but for the fact that it is payable solely from funds other than property taxes. See Indiana Code 6-1.1-20-1.5
office: means the office of community and rural affairs established by Indiana Code 6-3.1-22-2
offset agreement: means an agreement between the office of management and budget and the Secretary of the Treasury of the United States authorized by this chapter. See Indiana Code 6-8.1-9.7-3
oil: means petroleum that maintains a liquid state at atmospheric conditions. See Indiana Code 6-8-1-5
online course: means a course of instruction:
Indiana Code 7.1-3-1.6-2
open system container: means all containers of consumable material for intended use in a vapor product and for which the container is intended to be refillable. See Indiana Code 6-7-4-5
operator: means a person who owns or operates an underground facility, other than an underground facility that:
Indiana Code 8-1-26-10
operator: means an entity, other than an owner or a qualified colocation tenant, operating a data center pursuant to a lease or other contract with the owner or a lessor. See Indiana Code 6-2.5-15-7
Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
out-of-state business: means an entity that:
Indiana Code 6-8-13-8
out-of-state employee: means an individual who is:
Indiana Code 6-8-13-9
Oversight: Committee review of the activities of a Federal agency or program.
owner: means an entity holding fee title to a facility. See Indiana Code 6-2.5-15-8
Owner: means a person who holds or is required to obtain a certificate of registration from the Federal Aviation Administration for a specific aircraft. See Indiana Code 6-6-6.5-1
owner: means a person receiving or entitled to receive a proportionate share of petroleum or a proportionate share of the proceeds of the sale of petroleum after production by an operator, and without limitation of the foregoing, includes the owners of royalties, excess royalty, overriding royalty, mineral rights, or working interest. See Indiana Code 6-8-1-7
owner of property: means a person that owns:
Indiana Code 6-1.1-20-1.9
participant: means a person who participates in an alcohol server program. See Indiana Code 7.1-3-1.6-3
partner organization: means a nonprofit organization that:
Indiana Code 6-1.1-48-7
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
pass through entity: means :
Indiana Code 6-3.1-29-9
pass through entity: means :
Indiana Code 6-3-1-35
pass through entity: means :
Indiana Code 6-3.1-30-3
pass through entity: has the meaning set forth in IC 6-3-1-35. See Indiana Code 6-3.1-30.5-2
pass through entity: means a:
Indiana Code 6-3.1-34-4
pass through entity: means :
Indiana Code 6-3.1-34.6-4
pass through entity: means :
Indiana Code 6-3.1-38.3-1
pass through entity: means :
Indiana Code 6-3.1-39.5-2
pass through entity: has the meaning set forth in IC 6-3-1-35. See Indiana Code 6-3.1-40.9-4
pass through entity: means :
Indiana Code 6-3.1-10-1.7
pass through entity: means a:
Indiana Code 6-3.1-13-7
pass through entity: means :
Indiana Code 6-3.1-17.1-2
pass through entity: means :
Indiana Code 6-3.1-18-4
pass through entity: means :
Indiana Code 6-3.1-19-1.5
pass through entity: means :
Indiana Code 6-3.1-24-1
pass through entity: means a:
Indiana Code 6-3.1-26-7
passenger motor vehicle: has the meaning set forth in IC 9-13-2-123. See Indiana Code 6-6-9-3
passenger motor vehicle: has the meaning set forth in IC 9-13-2-123. See Indiana Code 6-6-9.5-4
passenger motor vehicle: has the meaning set forth in IC 9-13-2-123. See Indiana Code 6-6-9.7-3
patronage capital: means revenues and receipts returned to members under section 24(d) of this chapter. See Indiana Code 8-1-17.5-3
payroll service provider: means a third party service provider that is authorized to prepare and file returns, withdraw funds and hold the funds in the payroll service provider's bank account, remit payment, and take other similar reporting and compliance actions on behalf of a business client with regard to that client's tax withholding and remittance duties under IC 6-3-4-8. See Indiana Code 6-8.1-18-1
permissive supplier: means any person who does not meet the geographic jurisdictional connections to Indiana required of a supplier (as defined in section 23 of this chapter), but who holds an inventory position in a federally qualified terminal located outside of Indiana and who is registered under Section 4101 of the Internal Revenue Code. See Indiana Code 6-6-2.5-16.1
person: means an individual, a corporation, a partnership, a limited liability company, an association, or other entity organized under the laws of any state. See Indiana Code 8-1-26-11
person: means an individual, vendor, contractor, partnership, society, association, joint stock company, limited liability company, corporation, estate, receiver, trustee, or assignee, any other person acting in a fiduciary or representative capacity whether appointed by a court or otherwise, or any combination of such individuals or entities. See Indiana Code 6-8.1-9.7-4
person: means an individual, a corporation, a limited liability company, a partnership, or another legal entity. See Indiana Code 6-3.1-34.6-5
person: means an individual, a corporation, a limited liability company, a partnership, or another legal entity. See Indiana Code 6-3.1-35.8-1
person: has the meaning set forth in Indiana Code 6-9-45.6-3
Person: means a natural person, partnership, firm, association, corporation, limited liability company, representative appointed by a court, or the state or its political subdivisions. See Indiana Code 6-6-1.1-103
person: means a person who is not a permittee. See Indiana Code 7.1-3-6.5-2
person: means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate. See Indiana Code 6-6-2.5-17
Person: means an individual, a trust, an estate, a fiduciary, a partnership, a limited liability company, a limited liability partnership, a corporation, or any other legal entity. See Indiana Code 6-2.5-11-2
Person: includes an individual, a partnership, a firm, a corporation, a limited liability company, an association, a trust, or an estate, or a legal representative of such. See Indiana Code 6-6-6.5-1
person: has the meaning set forth in Indiana Code 6-6-9-4
person: has the meaning set forth in Indiana Code 6-6-9.5-5
person: has the meaning set forth in Indiana Code 6-6-9.7-4
person: means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate. See Indiana Code 6-6-13-4
person: has the meaning set forth in IC 6-7-1-4. See Indiana Code 6-7-2-3
person: has the meaning set forth in IC 6-7-1-4. See Indiana Code 6-7-4-6
person: means any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, firm, partnership, joint venture, pool, syndicate, association, corporation, limited liability company, estate, trust, or any other group or combination acting as a unit. See Indiana Code 6-8-1-1
person: means any individual, firm, joint venture, partnership, corporation, limited liability company, association, municipality, cooperative association, or joint stock association, and includes any trustee, receiver, assignee, or personal representative thereof. See Indiana Code 8-1-22.5-1
Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
Personal property: All property that is not real property.
petroleum: means all hydrocarbons produced at a well in a liquid or gaseous state. See Indiana Code 6-8-1-5
physician: means an individual who is licensed to practice medicine in Indiana under Indiana Code 6-3.1-40-2
pipe tobacco: means a tobacco product that, because of its appearance, type, packaging, or labeling, is suitable and likely to be smoked in a pipe. See Indiana Code 6-7-2-3.1
pipeline: means a pipeline (as defined in Indiana Code 8-1-22.6-6
pipeline: means all parts of those physical facilities through which gas, hazardous liquids, or carbon dioxide fluid moves in transportation, including pipe, valves, and other appurtenances attached to pipe, compressor units, metering stations, regulator stations, delivery stations, holders, and fabricated assemblies, but excluding motor vehicles of all kinds and pipelines serving not less than ten (10) customers with petroleum gas from a common source. See Indiana Code 8-1-22.5-1
pipeline company: means a person (as defined in Indiana Code 8-1-22.6-7
pipeline facilities: has the meaning set forth in Indiana Code 8-1-26-11.2
pipeline facilities: means and includes, without limitation, new and existing pipelines, rights-of-way and any equipment, facility, or building used in:
Indiana Code 8-1-22.5-1
pipeline safety division: means the pipeline safety division established within the commission by Indiana Code 8-1-26.5-5
place of employment: means an enclosed area of a structure that is a place of employment. See Indiana Code 7.1-5-12-1
place of primary use: means the street address representative of where the customer's use of the mobile telecommunications service primarily occurs, which must be:
Indiana Code 6-8.1-15-8
place of primary use: means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. See Indiana Code 6-2.5-12-9
placed in service: means that property is placed in a condition or state of readiness and available to be occupied. See Indiana Code 6-3.1-34-5
placed in service: means that property is placed in a condition or state of readiness and availability for a specifically assigned function. See Indiana Code 6-3.1-11-8
Plaintiff: The person who files the complaint in a civil lawsuit.
plant: means a building or complex of buildings used, or designed and constructed for use, in production, manufacturing, fabrication, assembly, processing, refining, finishing, or warehousing of tangible personal property, whether the tangible personal property is or was for sale to third parties or for use by the owner in the owner's business. See Indiana Code 6-3.1-11-9
Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
political subdivision: has the meaning set forth in IC 36-1-2-13. See Indiana Code 6-1.1-20.3-3
Population: has the meaning set forth in Ind. See Indiana Code 1-1-4-5
post paid calling service: means the telecommunications service obtained by making a payment on a call by call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a telephone number that is not associated with the origination or termination of the telecommunications service. See Indiana Code 6-2.5-12-10
Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
Preceding year: means a period of twelve (12) consecutive months fixed by the department that shall be within the eighteen (18) months immediately preceding the commencement of the registration year for which proportional registration is sought. See Indiana Code 6-6-5.5-1
prepaid calling service: means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount. See Indiana Code 6-2.5-12-11
prepaid telephone calling service: means the right to purchase exclusively telecommunications service that must be paid for in advance that enables the origination of calls using an access number or authorization code, or both, whether manually or electronically dialed, if the remaining amount of units of service that has been prepaid is known by the provider of the prepaid service on a continuous basis. See Indiana Code 6-8.1-15-9
prepaid wireless calling service: means a telecommunications service that provides the right to use mobile wireless service as well as other nontelecommunications services, including the download of content, digital products delivered electronically, and ancillary services, which:
Indiana Code 6-2.5-12-11.5
preservation: means the application of measures to sustain the form, integrity, and material of:
Indiana Code 6-3.1-22-3
President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
primary care physician: refers to a physician practicing in one (1) or more of the following:
Indiana Code 6-3.1-40-3
Probable cause: A reasonable ground for belief that the offender violated a specific law.
Probate: Proving a will
Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
product: means an existing brand of:
Indiana Code 7.1-3-25-2
program: refers to a program designed to educate an alcohol server on the:
Indiana Code 7.1-3-1.5-3
program: refers to the voting system technical oversight program established by section 2 of this chapter. See Indiana Code 3-11-16-1
project: means any project or purpose for which a political subdivision may issue bonds or enter into leases, including a sale-lease back of an existing building. See Indiana Code 6-1.1-20-1.7
Property: includes personal and real property. See Indiana Code 1-1-4-5
property tax liability: means liability for the tax imposed on property under this article determined after application of all credits and deductions under this article, except the credit under this chapter, but does not include any interest or penalty imposed under this article. See Indiana Code 6-1.1-20.4-2
property tax liability: means , for purposes of:
Indiana Code 6-1.1-20.6-3
property taxes: means :
Indiana Code 6-1.1-21.2-7
property taxes: include special assessments. See Indiana Code 6-1.1-22.5-3
property taxes: means a property tax rate or levy to pay debt service or to pay lease rentals, but does not include taxes allocated for an allocation area under Indiana Code 6-1.1-20-1.6
Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
provider: means a person or an entity that offers basic or nonbasic telecommunications service. See Indiana Code 8-1-2.6-0.4
provisional statement: refers to a provisional property tax statement required by section 6 or 6. See Indiana Code 6-1.1-22.5-2
PTIN: means the preparer tax identification number that the Internal Revenue Service issues to identify tax return preparers under 26 U. See Indiana Code 6-8.1-17-3
Public highway: means the entire width between boundary lines of every publicly maintained way in Indiana including streets and alleys in cities and towns when any part of the way is open to public use for vehicle travel. See Indiana Code 6-6-1.1-103
public highway: means the entire width between boundary lines of each publicly maintained way in Indiana, including streets and alleys in cities and towns, when any part of the way is open to the public use for motor vehicle travel. See Indiana Code 6-6-2.5-18
Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
public place: means an enclosed area of a structure in which the public is invited or permitted. See Indiana Code 7.1-5-12-2
public utility: has the meaning set forth in IC 8-1-2-1(a). See Indiana Code 8-1-1.9-2
public utility: as used in this chapter , means every corporation, company, partnership, limited liability company, individual, association of individuals, their lessees, trustees, or receivers appointed by a court, that may own, operate, manage, or control any plant or equipment within the state for the:
Indiana Code 8-1-2-1
public utility: as used in this chapter , shall mean and embrace every corporation, company, cooperative organization of any kind, individual, association of individuals, their lessees, trustees, or receivers appointed by any court whatsoever that on or after March 15, 1969, may own, operate, manage, or control any plant or equipment within the state for the conveyance of telegraph or telephone messages, or for the production, transmission, delivery, or furnishing of heat, light, water, or power, or for the collection, treatment, purification, and disposal in a sanitary manner of liquid and solid waste, sewage, night soil, and industrial waste, for service directly or indirectly to the public, but said term shall not include a municipality that may after March 14, 1969, acquire, own, or operate any of the foregoing facilities. See Indiana Code 8-1-6-3
public utility: means a:
Indiana Code 8-1-8.5-1
public utility: means a public or municipally owned utility. See Indiana Code 8-1-8.7-2
public utility service: means the service rendered by a public utility. See Indiana Code 8-1-8.5-1
purchase or shipment: means a sale or delivery of gasoline, but does not include:
Indiana Code 6-2.5-3.5-8
qualified applicant: means a person, corporation, limited liability partnership, limited liability company, or other entity that is engaged in the business of making a qualified media production in Indiana. See Indiana Code 6-3.1-36-2
qualified child care expenditure: means an expenditure:
Indiana Code 6-3.1-39.5-3
qualified colocation tenant: means an entity that contracts with the owner or operator of a qualified data center that is certified under this chapter to use or occupy all or part of the data center for a period of two (2) or more years. See Indiana Code 6-2.5-15-9
qualified computer equipment: has the meaning set forth in Indiana Code 6-2.5-5-38.1
qualified contribution: means a contribution to a fund for which a community development corporation has received an allocation of tax credits under IC 4-4-28-13. See Indiana Code 6-3.1-18-4.5
qualified data center: means one (1) or more buildings that:
Indiana Code 6-2.5-15-10
qualified data center user: means an entity that is using qualified data center equipment. See Indiana Code 6-2.5-15-12
qualified distributor: means a distributor that:
Indiana Code 6-2.5-3.5-9
qualified expenditure: means a qualified child care expenditure. See Indiana Code 6-3.1-39.5-4
qualified expenditures: means expenditures for preservation or rehabilitation of a structure that enables the structure to be principally used and occupied by the taxpayer as the taxpayer's residence. See Indiana Code 6-3.1-22-4
qualified higher deductible health plan: means a health coverage policy, certificate, or contract that:
Indiana Code 6-8-11-8
qualified historic structure: means any building that is:
Indiana Code 6-3.1-17.1-3
qualified Indiana business: means an independently owned and operated business that is certified as a qualified Indiana business by the Indiana economic development corporation under section 7 of this chapter. See Indiana Code 6-3.1-24-2
qualified Indiana investment fund: means any private fund that meets the definition of a venture capital fund in 17 C. See Indiana Code 6-3.1-24-2.5
qualified individual: means an individual who:
Indiana Code 6-1.1-49-3
qualified individual: means an individual who qualified for a standard deduction granted under Indiana Code 6-1.1-50-2
qualified industrial development project: means an economic development project (as defined in Indiana Code 6-1.1-39-1.6
qualified investment: means a taxpayer's expenditures for:
Indiana Code 6-3.1-29-10
qualified investment: means the amount of the taxpayer's expenditures that are:
Indiana Code 6-3.1-34-7
qualified investment: means the amount of the taxpayer's expenditures for development of property located within a mine reclamation site. See Indiana Code 6-3.1-37.2-3
qualified investment: means any of the following expenditures relating to an enterprise zone location or entrepreneur and enterprise district location on which a taxpayer's zone business or district business is located:
Indiana Code 6-1.1-45-7
qualified investment: means , with respect to a qualified data center, the aggregate nonduplicative eligible data center costs expended by any entity with an interest in the qualified data center. See Indiana Code 6-2.5-15-13
qualified investment: means the purchase of an ownership interest in a business located in an enterprise zone if the purchase is approved by the Indiana economic development corporation under section 8 of this chapter. See Indiana Code 6-3.1-10-2
qualified investment: means the amount of the taxpayer's expenditures for rehabilitation of property located within an industrial recovery site. See Indiana Code 6-3.1-11-10
qualified investment: means the amount of a taxpayer's expenditures that is:
Indiana Code 6-3.1-19-2
qualified investment: means the amount of the taxpayer's expenditures in Indiana for:
Indiana Code 6-3.1-26-8
qualified investment capital: means debt or equity capital that is provided to a qualified Indiana business or a qualified Indiana investment fund after December 31, 2003. See Indiana Code 6-3.1-24-3
qualified media production: means :
Indiana Code 6-3.1-36-3
qualified motorsports facility: has the meaning set forth in Indiana Code 6-8-14-2
qualified organization: has the meaning set forth in Indiana Code 7.1-3-6.1-2
qualified organization: has the meaning set forth in Indiana Code 7.1-3-6.2-1
qualified production expenses: means expenses incurred by a qualified applicant for a qualified media production. See Indiana Code 6-3.1-36-4
qualified redevelopment site: means a vacant or underutilized property in Indiana as determined by the corporation. See Indiana Code 6-3.1-34-6
qualified rehabilitation expenditure: means the costs and expenses incurred by a qualified taxpayer in the restoration and preservation of a qualified historic structure that are defined as a qualified rehabilitation expenditure in Section 47(c)(2) of the Internal Revenue Code. See Indiana Code 6-3.1-17.1-4
qualified taxing unit: means a taxing unit:
Indiana Code 6-1.1-21.3-1
qualified taxing unit: means each of the following:
Indiana Code 6-1.1-21.5-1
qualified taxing unit: means a taxing unit located in a county having a population of more than one hundred seventy thousand (170,000) and less than one hundred seventy-four thousand (174,000). See Indiana Code 6-1.1-21.8-2
qualified taxing unit: means a taxing unit:
Indiana Code 6-1.1-21.9-1
qualified taxing unit: means a city, township, or school corporation located in Lake County that experienced a property tax revenue shortfall in one (1) or more tax years:
Indiana Code 6-1.1-22.1-2
qualified taxpayer: means an employer that is a corporation, a limited liability company, a partnership, or another entity that:
Indiana Code 6-3.1-38-2
qualified taxpayer: means the owner of a qualified historic structure or any other person who may qualify for the federal rehabilitation tax credit allowable under Section 47 of the Internal Revenue Code. See Indiana Code 6-3.1-17.1-5
qualified utility system expenses: means the costs associated with the study, analysis, or development of a life cycle management project for a nuclear energy production or generating facility. See Indiana Code 8-1-8.8-8.7
qualified utility system property: means any:
Indiana Code 8-1-8.8-9
qualified vehicle: means a natural gas powered vehicle that:
Indiana Code 6-3.1-34.6-6
qualifying contribution: means a monetary payment made by a person to the insuring foster youth trust fund established by Indiana Code 6-3.1-35.8-1
qualifying farmer: means an individual or entity that is one (1) of the following:
Indiana Code 6-1.1-48-8
qualifying foster care organization: means an organization that meets the following qualifications:
Indiana Code 6-3.1-35.8-1
qualifying project: means the relocation of the corporate headquarters of an eligible business from a location outside Indiana to a location in Indiana. See Indiana Code 6-3.1-30-4
qualifying taxpayer: means a taxpayer that:
Indiana Code 6-1.1-21.3-1
qualifying taxpayer: means a taxpayer that:
Indiana Code 6-1.1-21.9-1
Quarter: means calendar quarter. See Indiana Code 6-6-4.1-1
Quorum: The number of legislators that must be present to do business.
race day: means a day on which a race is conducted in which a competitor may earn points toward a series championship. See Indiana Code 6-8-14-3
rack: means a dock, a platform, or an open bay with a series of metered pipes and hoses for delivering special fuel from a refinery or terminal into a motor vehicle, rail car, or marine vessel. See Indiana Code 6-6-2.5-19
Rate: as used in this chapter , means every individual or joint rate, fare, toll, charge, rental, or other compensation of any utility or any two (2) or more such individual or joint rates, fares, tolls, charges, rentals, or other compensation of any utility or any schedule or tariff thereof, but nothing in this subsection shall give the commission any control, jurisdiction, or authority over the rate charged by a municipally owned utility except as in this chapter expressly provided. See Indiana Code 8-1-2-1
real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
recapture event: means :
Indiana Code 6-3.1-39.5-5
received: means the removal from any refinery or terminal in Indiana, or the entry into Indiana of any special fuel for consumption, use, sale, or warehousing, except for transfers in bulk into or within a terminal in Indiana between registered suppliers. See Indiana Code 6-6-2.5-20
reconciling statement: refers to a reconciling property tax statement required by section 11 of this chapter. See Indiana Code 6-1.1-22.5-4
Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. ^{Source: FDIC}
Recreational vehicle: means motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure. See Indiana Code 6-6-4.1-1
redevelopment: means the construction of new structures, in a district, either:
Indiana Code 6-1.1-40-5
refiner: means a person who manufactures or produces gasoline by any process involving substantially more than the blending of gasoline. See Indiana Code 6-2.5-3.5-10
refreshment area: means an outdoor area that a municipality designates as a refreshment area as provided in this chapter. See Indiana Code 7.1-3-31-4
registered business: means an entity that is registered with the department to do business in Indiana before a disaster emergency is declared. See Indiana Code 6-8-13-5
registered voter: means the following:
Indiana Code 6-1.1-20-1.9
registration form: includes an application for registration or a request to transfer the voter's registration to another address. See Indiana Code 3-7-34-1.7
Regular annual registration date: means the last day of December of each year. See Indiana Code 6-6-6.5-1
regulated financial corporation: means :
Indiana Code 6-5.5-1-17
rehabilitation: means the betterment of real property in any way. See Indiana Code 6-3.1-34-8
rehabilitation: means the remodeling, repair, or improvement of property in any manner or any enlargement or extension of property. See Indiana Code 6-1.1-40-6
rehabilitation: means the remodeling, repair, or betterment of real property in any manner or any enlargement or extension of real property. See Indiana Code 6-3.1-11-11
rehabilitation: means the process of returning a property to a state of utility through repair or alteration that makes possible an efficient contemporary residential use while preserving the parts or features of the property that are significant to the historical, architectural, or archeological values of the property. See Indiana Code 6-3.1-22-5
related member: means a person that, with respect to the taxpayer during all or any portion of the taxable year, is any one (1) of the following:
Indiana Code 6-3.1-13-8
relocation costs: means the reasonable and necessary expenses incurred by an eligible business for a qualifying project. See Indiana Code 6-3.1-30-5
Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
Remand: When an appellate court sends a case back to a lower court for further proceedings.
remediation: has the meaning set forth in IC 13-11-2-186. See Indiana Code 6-1.1-42-3
remote seller: means a retail dealer that meets one (1) or both of the economic thresholds under Indiana Code 6-7-2-3.3
renewable energy resource: means the following:
Indiana Code 8-1-8.8-10
Repair station: means a person who holds a repair station certificate that was issued to the person by the Federal Aviation Administration under 14 C. See Indiana Code 6-6-6.5-1
Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
reseller: means a provider who purchases telecommunications service from another telecommunications service provider and then resells, uses as a component part of, or integrates the purchased service into a mobile telecommunications service. See Indiana Code 6-8.1-15-10
Resident: means an individual or a fiduciary who resides or is domiciled within Indiana or any corporation or business association which maintains a fixed and established place of business within Indiana for a period of more than sixty (60) days in any one (1) year. See Indiana Code 6-6-6.5-1
residential property: refers to real property that consists of any of the following:
Indiana Code 6-1.1-20.6-4
responsible person: means an officer or director of a payroll service provider, or an employee or any other person affiliated with a payroll service provider, who is responsible for collecting, accounting for, and paying withholding taxes on behalf of a business client of the payroll service provider. See Indiana Code 6-8.1-18-2
Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
retail dealer: means a person engaged in the business of selling taxable products to ultimate consumers, including a retail merchant that meets one (1) or both of the economic thresholds under Indiana Code 6-7-2-4
retail dealer: means a person engaged in the selling of consumable material, vapor products, or both to ultimate consumers. See Indiana Code 6-7-4-7
retail electric service: has the meaning set forth in Indiana Code 8-1-17.5-4
retail energy service: means energy service furnished by an energy utility to a customer for ultimate consumption, including energy service by a general district corporation to a local district corporation within the meaning of IC 8-1-13-23. See Indiana Code 8-1-2.5-3
retail merchant: has the meaning set forth in Indiana Code 6-9-38-11
retail merchant: has the meaning set forth in Indiana Code 6-9-45.5-7
retail merchant: has the meaning set forth in Indiana Code 6-6-9-5
retail merchant: has the meaning set forth in Indiana Code 6-6-9.5-6
retail merchant: has the meaning set forth in Indiana Code 6-6-9.7-5
retailer: means a person that engages in the business of selling or distributing aviation fuel to the end user within Indiana. See Indiana Code 6-6-13-5
retailer permittee: means a person who holds a:
Indiana Code 7.1-3-1.5-4
revenue: includes revenue received by a political subdivision under any law or from any person. See Indiana Code 6-1.1-20.4-3
revenue obligations: shall mean any obligations, including bonds, notes, temporary, interim or permanent certificates of indebtedness, debentures or other obligations payable out of the income and revenues derived from utility property. See Indiana Code 8-1-11.1-19
road tax: means any of the following:
Indiana Code 6-6-12-4
Sales tax: means the state gross retail tax levied under Indiana Code 6-2.5-11-2
scholarship granting organization: refers to an organization that:
Indiana Code 6-3.1-30.5-3
school: means a public or private elementary or secondary school containing students in any grade from grade 1 through grade 12. See Indiana Code 6-2.5-5-38.1
school scholarship program: refers to a scholarship program certified by the department of education under IC 20-51. See Indiana Code 6-3.1-30.5-4
self-study course: means a course of instruction:
Indiana Code 7.1-3-1.6-4
seller: means the holder of a direct wine seller's permit issued under this chapter. See Indiana Code 7.1-3-26-4
Seller: means any person making sales, leases, or rentals of personal property or services. See Indiana Code 6-2.5-11-2
Semitrailer: has the meaning set forth in IC 9-13-2-164(a). See Indiana Code 6-6-5.5-1
server certificate: means a certificate issued by the commission under this chapter to an individual who completes a program established or approved under section 6 of this chapter. See Indiana Code 7.1-3-1.5-4.2
server program: refers to a program designed to educate an alcohol server on the:
Indiana Code 7.1-3-1.5-4.3
service address: means the following:
Indiana Code 6-2.5-12-13
service center: has the meaning set forth in Indiana Code 6-2.5-5-38.1
Service of process: The service of writs or summonses to the appropriate party.
serving carrier: means a facilities based carrier providing mobile telecommunications service to a customer outside a home service provider's or reseller's licensed service area. See Indiana Code 6-8.1-15-11
sewage treatment provider: means a legal entity that provides only sewage treatment service to a not-for-profit sewage disposal company. See Indiana Code 8-1-2.7-1.6
sewage treatment recipient: means a not-for-profit sewage disposal company that receives sewage treatment service from another legal entity. See Indiana Code 8-1-2.7-1.6
Sheriff: means the sheriff of the county or another person authorized to perform sheriff's duties. See Indiana Code 1-1-4-5
SIC Manual: refers to the current edition of the Standard Industrial Classification Manual of the United States Office of Management and Budget. See Indiana Code 6-3.1-10-2.5
small modular nuclear reactor: means a nuclear reactor that:
Indiana Code 8-1-8.8-10.2
small or medium sized farmer: means a farmer that has obtained either:
Indiana Code 6-1.1-48-9
smoking: means the:
Indiana Code 7.1-5-12-3
socially disadvantaged farmer: refers to a socially disadvantaged farmer as defined under 7 C. See Indiana Code 6-1.1-48-10
special fuel: means all combustible gases and liquids that are:
Indiana Code 6-6-2.5-22
Special fuel: has the meaning set forth in Indiana Code 6-6-4.1-1
special fuel: has the meaning set forth in Indiana Code 6-6-14-3
special fuel gallon: means :
Indiana Code 6-6-2.5-22.5
special fund: means :
Indiana Code 6-1.1-21.2-8
stadium: means an intercollegiate stadium that has a permanent seating capacity of at least seventy thousand (70,000) people. See Indiana Code 7.1-3-29-1
State: means any state of the United States and the District of Columbia. See Indiana Code 6-2.5-11-2
State: means the state of Indiana. See Indiana Code 6-6-6.5-1
state and local tax liability: means a taxpayer's total tax liability incurred under:
Indiana Code 6-3.1-19-1
state income tax liability: means the taxpayer's total tax liability that is incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax), as computed after the application of the credits that, under Indiana Code 6-3.1-40-4
state income tax liability: means an individual's adjusted gross income tax liability under IC 6-3. See Indiana Code 6-3.1-20-3
state payments: includes tax refunds and any vendor or contractor payments made by the state to any person, including expense reimbursements to an employee of the state. See Indiana Code 6-8.1-9.7-5
state tax liability: means a taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-29-11
state tax liability: means a taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-30-6
state tax liability: means a taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-30.5-5
state tax liability: means the taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-34-9
state tax liability: means a person's total tax liability that is incurred under:
Indiana Code 6-3.1-34.6-7
state tax liability: means the taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-35.8-1
state tax liability: means a taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-36-5
state tax liability: means the taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-37.2-4
state tax liability: means a qualified taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-38-3
state tax liability: means the taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-38.3-2
state tax liability: means the taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-39.5-6
state tax liability: means a taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-40.9-5
state tax liability: means a taxpayer's total tax liability that is incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax), as computed after the application of the credits that, under Indiana Code 6-3.1-10-3
state tax liability: means the taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-11-12
state tax liability: means a taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-13-9
state tax liability: means a taxpayer's total tax liability incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax), as computed after the application of all credits that under Indiana Code 6-3.1-17.1-6
state tax liability: means a taxpayer's total tax liability incurred under:
Indiana Code 6-3.1-18-5
state tax liability: means a taxpayer's total tax liability incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax) as computed after the application of all credits that under Indiana Code 6-3.1-22-6
state tax liability: means a taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-24-4
state tax liability: means a taxpayer's total tax liability that is incurred under:
Indiana Code 6-3.1-26-9
Statute: A law passed by a legislature.
Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
Subpoena: A command to a witness to appear and give testimony.
Subpoena duces tecum: A command to a witness to produce documents.
substantial presence: means :
Indiana Code 6-3.1-24-4.5
successor: means a primary source of supply that acquires rights to a product under section 5 of this chapter. See Indiana Code 7.1-3-25-3
successor corporation: means a corporation that is formed from a consolidation of two (2) or more corporations under this chapter. See Indiana Code 8-1-17.5-5
Summons: Another word for subpoena used by the criminal justice system.
supplier: means a person that imports or acquires immediately upon import into Indiana special fuel by pipeline or marine vessel from within a state, territory, or possession of the United States into a terminal or that imports special fuel into Indiana from a foreign country, or that produces, manufactures, or refines special fuel within Indiana, or that owns special fuel in the pipeline and terminal distribution system in Indiana, and is subject to the general taxing or police jurisdiction of Indiana, and in any case is also registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk distribution system. See Indiana Code 6-6-2.5-23
surviving corporation: means the corporation that remains after a merger of two (2) or more corporations under this chapter. See Indiana Code 8-1-17.5-6
System: includes any plant, works, system, facilities, or properties, together with all parts of and appurtenances to the plant, works, system, facilities, or properties, used or useful in communications service. See Indiana Code 8-1-17-3
tax: means :
Indiana Code 6-10-1-3
tax credit: means a deduction from any tax otherwise due under IC 6-3 or Indiana Code 6-3.1-35.8-1
tax increment replacement amount: means the tax increment replacement amount determined under section 11 of this chapter. See Indiana Code 6-1.1-21.2-9
tax increment revenues: means the property taxes attributable to the assessed value of property in excess of the base assessed value. See Indiana Code 6-1.1-21.2-10
tax liability: includes liability for special assessments and refers to liability for property taxes after the application of all allowed deductions and credits. See Indiana Code 6-1.1-22.5-5
tax refund: means an amount described as a refund of tax under the provision of the state tax law that authorized the payment of the refund. See Indiana Code 6-8.1-9.7-6
tax representative: means a person who represents another person at a proceeding before the property tax assessment board of appeals or the department. See Indiana Code 6-1.1-35.7-2
tax situs: means the taxing district in which a boat is located on the date the boat is registered under Indiana Code 6-6-11-5
Taxable aircraft: means an aircraft required to be registered with the department by this chapter. See Indiana Code 6-6-6.5-1
taxable dog: means a dog at least six (6) months of age. See Indiana Code 6-9-39-2
Taxable marine facility: means a marine facility located on an Indiana lake. See Indiana Code 6-6-1.1-103
taxable product: means tobacco products, alternative nicotine products, or closed system cartridges, or any combination thereof. See Indiana Code 6-7-2-3.5
Taxable property: means all tangible property that is subject to the tax imposed by this article and is not exempt from the tax under Indiana Code 6-1.1-18.5-1
taxes: as used in this chapter shall include:
Indiana Code 6-8-8-1
Taxicab: means a motor vehicle which is:
Indiana Code 6-6-1.1-103
Taxing district: means a geographic area within which property is taxed by the same taxing units and at the same total rate. See Indiana Code 6-6-6.5-1
taxing district: has the meaning set forth in Indiana Code 6-6-11-6
Taxing unit: means an entity which has the power to impose ad valorem property taxes. See Indiana Code 6-6-6.5-1
taxing unit: has the meaning set forth in Indiana Code 6-6-11-7
taxpayer: means a person, a corporation, a partnership, or other entity that makes a qualified investment. See Indiana Code 6-3.1-29-12
Taxpayer: means a corporation that is transacting the business of a financial institution in Indiana, including any of the following:
Indiana Code 6-5.5-1-17
taxpayer: means an individual or entity:
Indiana Code 6-3.1-30-7
taxpayer: means an individual or entity that has any state tax liability. See Indiana Code 6-3.1-30.5-6
taxpayer: means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability. See Indiana Code 6-3.1-34-10
taxpayer: means a qualified applicant that has any state tax liability. See Indiana Code 6-3.1-36-6
taxpayer: means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and that is the owner or developer of a mine reclamation site. See Indiana Code 6-3.1-37.2-5
taxpayer: means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and employs one hundred (100) individuals or less. See Indiana Code 6-3.1-39.5-7
taxpayer: means an individual who:
Indiana Code 6-3.1-40-5
taxpayer: means an individual or entity that has any state tax liability. See Indiana Code 6-3.1-40.9-6
taxpayer: includes a pass through entity. See Indiana Code 6-3.1-10-4
taxpayer: means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and that is the owner or developer of an industrial recovery site. See Indiana Code 6-3.1-11-13
taxpayer: means a person, corporation, partnership, or other entity that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8. See Indiana Code 6-3.1-13-10
taxpayer: means an individual or entity that has any state and local tax liability. See Indiana Code 6-3.1-19-2.5
taxpayer: means :
Indiana Code 6-3.1-22-7
taxpayer: means an individual or entity, including a pass through entity, that has any state tax liability. See Indiana Code 6-3.1-24-5
taxpayer: means an individual, a corporation, a partnership, or other entity that has state tax liability. See Indiana Code 6-3.1-26-11
telecommunications: has the meaning set forth in 47 U. See Indiana Code 8-1-2.6-0.6
telecommunications service: has the meaning set forth in 47 U. See Indiana Code 8-1-2.6-0.7
telephone company: means :
Indiana Code 8-1-2.8-9
Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
Terminal: means a marine or pipeline gasoline facility. See Indiana Code 6-6-1.1-103
terminal: means a fuel storage and distribution facility that is supplied by pipeline or marine vessel, and from which special fuel may be removed at a rack and that has been registered as a qualified terminal by the Internal Revenue Service for receipt of taxable motor fuels free of federal motor fuel taxes. See Indiana Code 6-6-2.5-24
terminal operator: means a person that:
Indiana Code 6-2.5-3.5-11
terminal operator: means the person who by ownership or contractual agreement is charged with the responsibility and physical control over the operation of the terminal. See Indiana Code 6-6-2.5-25
Testate: To die leaving a will.
Testify: Answer questions in court.
Testimony: Evidence presented orally by witnesses during trials or before grand juries.
tobacco product: means any product containing, made, or derived from tobacco that is intended for human consumption, or is likely to be consumed, whether chewed, smoked, heated, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, or any component, part, or accessory of a tobacco product. See Indiana Code 6-7-2-5
Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
total price per unit: means the price per unit at which gasoline is actually sold, including the gasoline use tax, Indiana gasoline tax, and federal gasoline tax that are part of the sales price. See Indiana Code 6-2.5-3.5-12
township assistance property tax rate: means the property tax rate imposed for the payment of township assistance. See Indiana Code 6-1.1-20.3-6.7
Tractor: has the meaning set forth in IC 9-13-2-180. See Indiana Code 6-6-5.5-1
Trailer: has the meaning set forth in IC 9-13-2-184(a). See Indiana Code 6-6-5.5-1
trainer certificate: means a certificate issued by the commission under this chapter to an applicant who meets the requirements under section 4. See Indiana Code 7.1-3-1.5-4.4
trainer program: refers to a program designed to educate an individual on the training of alcohol servers on the:
Indiana Code 7.1-3-1.5-4.5
Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
transfer ownership: means to purchase existing investment in a business, including real property, improvements to real property, or equipment. See Indiana Code 6-3.1-10-5
transmix: means the buffer between two (2) different products in a pipeline shipment, or a mix of two (2) different products within a refinery or terminal that results in an off-grade mixture. See Indiana Code 6-6-2.5-26
transport truck: means a vehicle designed to transport motor fuel in bulk from a terminal in lots greater than five thousand four hundred (5,400) gallons. See Indiana Code 6-6-2.5-26.1
transportation: means :
Indiana Code 8-1-22.5-1
transporter: means the person and its agent, including the driver, that transports special fuel. See Indiana Code 6-6-2.5-25.9
Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
Truck: has the meaning set forth in IC 9-13-2-188(a). See Indiana Code 6-6-5.5-1
truck: has the meaning set forth in IC 9-13-2-188(a). See Indiana Code 6-6-9-6
truck: has the meaning set forth in IC 9-13-2-188(a). See Indiana Code 6-6-9.7-6
truck stop: means a place of business designed for providing service to trucks and truck drivers, including selling fuel to truck drivers and providing support facilities for truck drivers. See Indiana Code 6-6-2.5-26.5
Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{Source: OCC}
Trustee: A person or institution holding and administering property in trust.
Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. ^{Source: OCC}
unit: means :
Indiana Code 6-9-38-12
unit: means the unit of measure, such as a gallon or a liter, by which gasoline is sold. See Indiana Code 6-2.5-3.5-13
United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
Uphold: The decision of an appellate court not to reverse a lower court decision.
urban agricultural zone: refers to an area designated under this chapter as an urban agricultural zone within which a qualifying farmer:
Indiana Code 6-1.1-48-11
Use tax: means the use tax levied under Indiana Code 6-2.5-11-2
use tax rate: means a rate per gallon of gasoline determined by the department under section 15 of this chapter and used to calculate the use tax due on the retail sale of gasoline under section 16 of this chapter, notwithstanding the collection procedures set forth in this chapter. See Indiana Code 6-2.5-3.5-14
User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
utility: means :
Indiana Code 8-1-26.5-6
Utility: means any public utility, municipally owned utility or subscriber owned utility under the jurisdiction of the commission. See Indiana Code 8-1-1.1-1
Utility: as used in this chapter , means every plant or equipment within the state used for:
Indiana Code 8-1-2-1
Utility: shall include all privately, municipally, publicly, or cooperatively owned systems for supplying communications, power, light, heat, electricity, gas, water, pipeline, sewer, sewage disposal, drain, or like service, directly or indirectly, to the public. See Indiana Code 8-1-9-2
Vacancy: means an opening on the membership of the commission or nominating committee which occurs by reason of death, retirement, resignation, removal, expiration of term without reappointment. See Indiana Code 8-1-1.5-2
vacant: means with respect to a plant that at least seventy-five percent (75%) of the plant placed in service is not used to carry on production, manufacturing, assembly, processing, refining, finishing, or warehousing of tangible personal property. See Indiana Code 6-3.1-11-14
value: means the price paid or offered to be paid for petroleum of a like grade or gravity in the field or pool in which such well is located, and, if no such price be paid or offered, then as determined pursuant to the rules of the department. See Indiana Code 6-8-1-4
vapor product: has the meaning set forth in IC 6-7-4-8. See Indiana Code 6-7-2-5.5
vapor product: means any of the following:
Indiana Code 6-7-4-8
vendor: means a person issued a temporary vendor designation under section 10 of this chapter and either:
Indiana Code 7.1-3-31-5
venture capital: means financing provided by investors that may include equity, convertible debt, or other forms of equity-like investment instruments. See Indiana Code 6-3.1-30-7.1
Venue: The geographical location in which a case is tried.
Verified: when applied to pleadings, means supported by oath or affirmation in writing. See Indiana Code 1-1-4-5
veteran: includes "Hoosier veteran" and applies to the construction of all Indiana statutes, unless the construction is expressly excluded by the terms of the statute, is plainly repugnant to the intent of the general assembly or of the context of the statute, or is inconsistent with federal law. See Indiana Code 1-1-4-5
water or wastewater utility: means :
Indiana Code 8-1-1.9-3
white lining: means the act of marking the route or boundary of a proposed excavation or demolition with white paint, flags, or stakes, or a combination of white paint, flags, and stakes. See Indiana Code 8-1-26-11.5
wholesale price: means the net price shown on an invoice and at which the manufacturer of the tobacco products sells tobacco products to distributors, excluding any discount or other reduction that is not shown on the invoice. See Indiana Code 6-7-2-6
wholesaler: means a person that acquires special fuel from a supplier or from another wholesaler for subsequent resale to a retail establishment or bulk end user by tank cars, motor vehicles, or both. See Indiana Code 6-6-2.5-27
working day: means every day except Saturday, Sunday, and state and national legal holidays. See Indiana Code 8-1-26-12
Writ: A formal written command, issued from the court, requiring the performance of a specific act.
Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
zone: means a brownfield revitalization zone established under this chapter. See Indiana Code 6-1.1-42-4