Bill Text: IN HB1374 | 2013 | Regular Session | Enrolled
Bill Title: Taxation of certain utilities .
Spectrum: Bipartisan Bill
Status: (Passed) 2013-05-13 - Public Law 168 [HB1374 Detail]
Download: Indiana-2013-HB1374-Enrolled.html
First Regular Session 118th General Assembly (2013)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
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HOUSE ENROLLED ACT No. 1374
AN ACT to amend the Indiana Code concerning taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-8-3; (13)HE1374.1.1. -->
SECTION 1. IC 6-1.1-8-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 3. (a) Except as
provided in subsection (c), the following companies are subject to
taxation under this chapter:
(1) Each company which is engaged in the business of transporting persons or property.
(2) Each company which is engaged in the business of selling or distributing electricity, gas, steam, or water.
(3) Each company which is engaged in the business of transmitting messages for the general public by wire or airwaves.
(4) Each company which is engaged in the business of operating a sewage system or a sewage treatment plant.
(b) The companies which are subject to taxation under this chapter include, but are not limited to:
(1) bridge companies;
(2) bus companies;
(3) express companies;
(4) light, heat, or power companies;
(5) pipeline companies;
(6) railroad companies;
(7) railroad car companies;
(8) sleeping car companies;
(9) street railway companies;
(10) telephone, telegraph, or cable companies;
(11) tunnel companies; and
(12) water distribution companies.
(c) The following companies are not subject to taxation under this chapter:
(1) Aviation companies.
(2) Broadcasting companies.
(3) Television companies.
(4) Water transportation companies.
(5) Companies which are operated by a municipality or a municipal corporation, except those utility companies owned or held in trust by a first class city.
(6) A taxpayer that:
(A) is described in subsection (b);
(B) owns definite situs property that is located in only one (1) taxing district; and
(C) files a personal property tax return for the definite situs property with the county assessor or (if applicable) the township assessor.
A taxpayer that meets the requirements of clauses (A) and (B) may elect to file a personal property tax return for the definite situs property with the county assessor or (if applicable) the township assessor, instead of filing a return for the definite situs property under this chapter.
(7) A taxpayer that:
(A) is participating in a net metering program under 170 IAC 4-4.2 or in a feed-in-tariff program offered by a company described in subsection (b)(4); and
(B) files a personal property tax return for the property with the county assessor or (if applicable) the township assessor.
(1) Each company which is engaged in the business of transporting persons or property.
(2) Each company which is engaged in the business of selling or distributing electricity, gas, steam, or water.
(3) Each company which is engaged in the business of transmitting messages for the general public by wire or airwaves.
(4) Each company which is engaged in the business of operating a sewage system or a sewage treatment plant.
(b) The companies which are subject to taxation under this chapter include, but are not limited to:
(1) bridge companies;
(2) bus companies;
(3) express companies;
(4) light, heat, or power companies;
(5) pipeline companies;
(6) railroad companies;
(7) railroad car companies;
(8) sleeping car companies;
(9) street railway companies;
(10) telephone, telegraph, or cable companies;
(11) tunnel companies; and
(12) water distribution companies.
(c) The following companies are not subject to taxation under this chapter:
(1) Aviation companies.
(2) Broadcasting companies.
(3) Television companies.
(4) Water transportation companies.
(5) Companies which are operated by a municipality or a municipal corporation, except those utility companies owned or held in trust by a first class city.
(6) A taxpayer that:
(A) is described in subsection (b);
(B) owns definite situs property that is located in only one (1) taxing district; and
(C) files a personal property tax return for the definite situs property with the county assessor or (if applicable) the township assessor.
A taxpayer that meets the requirements of clauses (A) and (B) may elect to file a personal property tax return for the definite situs property with the county assessor or (if applicable) the township assessor, instead of filing a return for the definite situs property under this chapter.
(7) A taxpayer that:
(A) is participating in a net metering program under 170 IAC 4-4.2 or in a feed-in-tariff program offered by a company described in subsection (b)(4); and
(B) files a personal property tax return for the property with the county assessor or (if applicable) the township assessor.
SOURCE: IC 8-1-8.5-7; (13)HE1374.1.2. -->
SECTION 2. IC 8-1-8.5-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2013]: Sec. 7. The certification
requirements of this chapter do not apply to persons who:
(1) construct an electric generating facility primarily for that person's own use and not for the primary purpose of producing electricity, heat, or steam for sale to or for the public for compensation;
(2) construct an alternate energy production facility, cogeneration facility, or a small hydro facility that complies with the limitations set forth in IC 8-1-2.4-5; or
(3) are a municipal utility, including a joint agency created under IC 8-1-2.2-8, and install an electric generating facility that has a capacity of ten thousand (10,000) kilowatts or less.
However, those persons shall, nevertheless, be required to report to the commission the proposed construction of such a facility before beginning construction of the facility.
(1) construct an electric generating facility primarily for that person's own use and not for the primary purpose of producing electricity, heat, or steam for sale to or for the public for compensation;
(2) construct an alternate energy production facility, cogeneration facility, or a small hydro facility that complies with the limitations set forth in IC 8-1-2.4-5; or
(3) are a municipal utility, including a joint agency created under IC 8-1-2.2-8, and install an electric generating facility that has a capacity of ten thousand (10,000) kilowatts or less.
However, those persons shall, nevertheless, be required to report to the commission the proposed construction of such a facility before beginning construction of the facility.
HEA 1374 _ Concur
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