Tax Library

Note: The following Commissioner’s Directives were never published: 46, 48, and 53.

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Consult the Association of Indiana Enterprise Zones for a list of current enterprise zones, and contact the local urban enterprise association where your business is located to verify whether or not a specific address is located in the enterprise zone.

During the 2018 legislative session, the General Assembly passed a bill shifting administrative responsibilities for the program from the Indiana Economic Development Corporation (IEDC) to the local enterprise zone associations. As a result, zone businesses are no longer required to file their annual Enterprise Zone Business Registration (EZB-R) with the IEDC.

Beginning on January 1, 2019, each zone business must now file an annual registration with its local Urban Enterprise Association (UEA) to claim tax savings and stay in good standing. A zone business must file its Enterprise Zone Business Registration (EZB-R) or Request for Extension (EZB-E) with its local fiscal body by June 1 of each year. If an EZB-E is filed, the zone business has until July 15 to file its EZB-R.

For questions regarding income tax credits and deductions associated with the enterprise zone program, contact DOR's Tax Policy Division by email or call 317-232-7282.

Questions specific to the program itself—or information on an enterprise zone—should be directed to the contact for that particular UEA. Consult the Association of Indiana Enterprise Zones member directory to find the contact for each UEA.

• Fuel Tax License Listing Report (updated November 2024)
• Fuel Tax Forms
• Fuel Tax Product Code Matrix
• Gasoline Use Tax

Send fuel tax questions fetax@dor.in.gov

The interactive county tax rate map allows you to click on any Indiana county to see which tax rates are in effect.

See the interactive county tax rate map

Find sales, income, and general tax bulletins.

All Hoosiers have certain rights and responsibilities that correspond to the Indiana tax laws.

1. Quality Taxpayer Service

   The Indiana Department of Revenue (DOR) has developed a two-part system to make sure you get the help you need. DOR provides walk-in Customer Service Centers, as well as a full-service call center.

   DOR has several District Offices throughout the state in addition to our main office in Indianapolis. Customer Service Representatives at these sites will answer questions, assist in filing Indiana tax returns and provide any other general tax information you may need.

   We have an automated information line where you can find out the status of your individual refund checks or hear answers to common tax questions. You may call 317-233-4018, Monday through Friday, 8 a.m.–4:30 p.m. ET, for more information. Check the status of your refund on our.

2. Preservation of Taxpayer Rights

   State law provides taxpayer advocates who make sure your rights are protected. The Indiana Taxpayer Advocate's Office is designed to address complex and special tax problems that could not be resolved through the normal collection process. Hardships claims, offers-in-compromises and customer complaints are also researched and resolved through the advocacy program. The advocate brings about resolution as a final resource for the customer.

3. Taxpayer Education and Information

   Through the use of online and print media, outreach programs and agency announcements the Communications division helps to familiarize customers with new legislative and administrative changes, the best ways prepare their taxes, and more. The Communications division includes both internal and external communications to ensure information is shared in a timely manner both within and outside of DOR. See a full list of events.

4. Fair Collection Process

   DOR provides notices (billings) when taxes are due.

5. Hearing Time and Representation*

   You have the right to protest a liability, with a few exceptions. All protests must be in writing and received within the 60-day protest period. If you protest a liability, DOR may conduct a hearing on that case. You are entitled to be represented at your hearing when your case is presented. You may represent yourself or choose someone else you feel is qualified. The protest will not be settled at the hearing. Within 60 days of the hearing, DOR will issue a decision in a Letter of Findings, unless you are notified that additional time is required. See the Department's Collection Process.

6. Demand Notices

   If a liability is not paid or protested within 60 days of the first notice, DOR will issue a "Demand Notice" for payment before issuing a tax warrant. A Demand Notice includes:

   • A 20-day notice requiring you to either pay the liability or prove reasonable cause for not paying the amount demanded.
   • The statutory authority of DOR to issue a tax warrant.
   • The earliest date a tax warrant may be filed and recorded.
   • How taxpayers may prevent a lien against their property.

7. Warrants for Collection of Tax

   If DOR does not receive a response to the Demand Notice within 20 days, a warrant for the collection of tax will be issued. When a tax warrant is filed with your county clerk, it becomes a judgment (lien) against all your property within the county or counties.

8. Judgment Liens Against Property

   When a warrant is filed with your county clerk, it becomes a judgment lien or levy against your property in that county and a public record. The sheriff is responsible for collecting on a judgment lien. The amount of a judgment lien equals the amount of tax due, penalties, interest, collection fees and the clerk's cost and damages. The sheriff may sell your property, garnish your wages or levy bank accounts, in order to collect the amount due.

   DOR may release a lien against property if the cost of selling it is greater than the tax liability or if the sale would not reduce the liability by either 10% or $1,000.

9. Public Annual Hearing and Report

   DOR conducts an annual hearing before July 1 of each year. The purpose of the hearing is to provide you with an opportunity to recommend changes in statutes and departmental policies, processes and procedures. An announcement about the public hearing is in the individual income tax booklets.

   DOR also submits an annual report to the Governor's Office each year in early October. This report outlines the agencies accomplishments, statistics about our audit process and recommendations for improving taxpayer compliance and DOR administration from the most recent Fiscal Year.

Hoosier Taxpayer Responsibilities

• File your tax returns and pay any taxes due on time.
• Notify DOR in writing when you have an address change.
• Know the tax laws that relate to you as an individual or a business, and comply with those laws.
• Contact us if you have any questions or concerns.

*Rights five through eight are part of the DOR's collection process.

See list of deleted or suspended tax policy directives