Chapter 1 Petroleum Severance Tax
Chapter 5 Exemption of Proceeds and Interest on Municipal Bonds From All Taxes
Chapter 8 Reciprocal Full Faith and Credit Taxation Act
Chapter 11 Employee Medical Care Savings Account Plans
Chapter 12 Eligible Event; Exemption From Taxation
Chapter 13 Disaster Recovery Exemptions
Chapter 14 Motorsports Admissions Fee
Chapter 15 Nonprofit Agricultural Organization Health Coverage Tax

Terms Used In Indiana Code > Title 6 > Article 8 - Miscellaneous

  • 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
  • Appraisal: A determination of property value.
  • 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
  • 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
  • commissioner: refers to the insurance commissioner appointed under IC 27-1-1-2. See Indiana Code 6-8-15-1
  • computerized list: refers to the statewide voter registration list established under section 3 of this chapter. See Indiana Code 3-7-26.3-2
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • 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
  • 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 6-8-1-2
  • 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

  • eligible entity: means :

    Indiana Code 6-8-12-1

  • eligible event: means :

    Indiana Code 6-8-12-2

  • employee: means the individual:

    Indiana Code 6-8-11-4

  • entity: has the meaning set forth in IC 23-1-20-10. See Indiana Code 6-8-13-6
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • 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.
  • higher deductible: means a deductible of:

    Indiana Code 6-8-11-5

  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • infrastructure: means the following:

    Indiana Code 6-8-13-7

  • 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
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • 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
  • natural gas: means petroleum that maintains a gaseous state at atmospheric conditions. See Indiana Code 6-8-1-5
  • 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

  • oil: means petroleum that maintains a liquid state at atmospheric conditions. See Indiana Code 6-8-1-5
  • 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

  • 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
  • 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.
  • 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
  • petroleum: means all hydrocarbons produced at a well in a liquid or gaseous state. See Indiana Code 6-8-1-5
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • qualified higher deductible health plan: means a health coverage policy, certificate, or contract that:

    Indiana Code 6-8-11-8

  • qualified motorsports facility: has the meaning set forth in Indiana Code 6-8-14-2
  • 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
  • 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
  • Statute: A law passed by a legislature.
  • taxes: as used in this chapter shall include:

    Indiana Code 6-8-8-1

  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • 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
  • 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
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5