Chapter 1 Definitions and Applicability
Chapter 2 Department Organization
Chapter 3 Duties, Powers, and Responsibilities
Chapter 4 Divisions of the Department
Chapter 5 Assessment of Taxes
Chapter 6 Filing and Due Dates
Chapter 7 Confidentiality
Chapter 8 Collection
Chapter 9 Refunds
Chapter 9.5 Set Off of Refunds
Chapter 9.7 Treasury Offset Program
Chapter 10 Penalties and Interest
Chapter 11 Transition
Chapter 12 Taxpayer Education and Information Program
Chapter 14 Annual Public Hearing and Department Report
Chapter 15 Taxing Situs of Mobile Telecommunications Service
Chapter 16.3 Department of State Revenue Pilot Program
Chapter 17 Income Tax Return Preparers; Preparer Tax Identification Numbers

Terms Used In Indiana Code > Title 6 > Article 8.1

  • 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.
  • 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.
  • Appraisal: A determination of property value.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • 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
  • 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.
  • 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
  • Clerk: means the clerk of the court or a person authorized to perform the clerk's duties. See Indiana Code 1-1-4-5
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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.
  • customer: means :

    Indiana Code 6-8.1-15-2

  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • 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
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • 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
  • Docket: A log containing brief entries of court proceedings.
  • 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
  • enhanced ZIP code: means a United States postal ZIP code of nine (9) or more digits. See Indiana Code 6-8.1-15-4
  • 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
  • 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.
  • Executor: A male person named in a will to carry out the decedent
  • federal official: means a unit or official of the federal government that:

    Indiana Code 6-8.1-9.7-2

  • 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.
  • 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
  • Fraud: Intentional deception resulting in injury to another.
  • 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
  • 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
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • 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

  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • 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.
  • 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
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • 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.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • mobile telecommunications service: means commercial mobile radio service, as defined in Section 20. See Indiana Code 6-8.1-15-7
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • 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
  • Oath: includes "affirmation" and "to swear" includes to "affirm". See Indiana Code 1-1-4-5
  • 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.
  • 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
  • Oversight: Committee review of the activities of a Federal agency or program.
  • 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 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
  • Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
  • 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

  • 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
  • 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
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • 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
  • real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
  • 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
  • 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
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Sheriff: means the sheriff of the county or another person authorized to perform sheriff's duties. See Indiana Code 1-1-4-5
  • 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
  • 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.
  • Summons: Another word for subpoena used by the criminal justice system.
  • 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
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • 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.
  • 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.
  • 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.
  • Verified: when applied to pleadings, means supported by oath or affirmation in writing. See Indiana Code 1-1-4-5
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5