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Indiana General Assembly
House Bill 1578


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House Bill 1578

ARCHIVE (2001)

Latest Information

DIGEST OF HB1578 (Updated April 12, 2001 3:56 PM - DI 84)

State tax administration and motor vehicles. Specifies that for the purposes of the assessed value deduction for rehabilitated residential property rehabilitation means significant repairs, replacements, or improvements to an existing structure under the rules adopted by the state board of tax commissioners. Changes the minimum age of a structure from 10 years to 50 years for the purpose of claiming the assessed valued deduction for rehabilitated property that applies to both residential and nonresidential uses. Specifies the duration of the assessed valued deduction for rehabilitated property that applies to both residential and nonresidential uses. Provides a credit against the adjusted gross income tax to a taxpayer who rehabilitates registered historic structures to be used as the taxpayer's residence. Provides that for purposes of the financial institutions tax, a unitary group does not include an entity that does not transact business in Indiana. Changes the dates by which estimated quarterly financial institutions tax returns must be filed. Repeals the requirement that the department of state revenue must issue transporter emblems for certain vehicles transporting gasoline. Specifies that the department may enter into the International Fuel Tax Agreement. Makes related changes. Provides that if a notice of proposed assessment is returned because a taxpayer has moved and the department is unable to determine the taxpayer's new address, the department may make an assessment for taxes without providing certain notices that would otherwise be required. Provides that a driver who commits certain serious traffic violations related to railroad crossings while operating a commercial motor vehicle is disqualified from driving such a vehicle for specified periods. Provides that a pass through entity is a taxpayer for purposes of claiming the prison investment tax credit. Provides that when a circuit court clerk enters a tax warrant in the judgment record, the total amount of the tax warrant becomes a judgment against the person owing the tax. ( Current law provides that the total amount of the tax warrant becomes a judgment lien against the person owing the tax.) Makes conforming changes. Provides that a judgment arising from a tax warrant is enforceable in the same manner as any judgment issued by a court of general jurisdiction. Provides that the department of state revenue may initiate proceedings supplemental in any court of general jurisdiction in a county in which a judgment arising from a tax warrant has been recorded. Requires the owners of commercial motor vehicles having a gross vehicle weight of more than 80,000 but less than 134,000 pounds to: (1) register annually with the department of state revenue; (2) install an electronic device for tracking the location of the vehicles; and (3) pay an annual registration fee. Provides that civil penalties may be imposed for the failure to comply with the registration requirement. Provides that the civil penalties must be deposited into the motor carrier regulation fund. Allows a credit for commercial vehicle excise taxes paid on a vehicle if: (1) the owner sells the vehicle and purchases a new vehicle of the same or greater weight; (2) the vehicle is destroyed and replaced with a vehicle of the same or greater weight; or (3) the vehicle was erroneously registered at a greater weight than required. Provides that if a qualified organization for purposes of charitable gaming meets certain requirements, the principal office of the qualified organization is deemed to be present in every county served by the organization.
Current Status:
 Law Enacted
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