2018 Indiana Code
TITLE 6. Taxation
CHAPTER 12.4. Investment Deduction
6-1.1-12.4-14. Correction of error in deduction amount

IC 6-1.1-12.4-14 Correction of error in deduction amount

     Sec. 14. If:

(1) as the result of an error the county auditor applies a deduction under this chapter for a particular assessment date in an amount that is less than the amount to which the taxpayer is entitled under this chapter; and

(2) the taxpayer is entitled to a correction of the error under this article;

the county auditor shall apply the correction of the error in the manner that corrections are applied under IC 6-1.1-12.1-15.

As added by P.L.219-2007, SEC.36.


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