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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 3. Procedures for Personal Property Assessment
6-1.1-3-1.5. "Filing date"
Universal Citation: IN Code § 6-1.1-3-1.5 (2018)
IC 6-1.1-3-1.5 "Filing date"
Sec. 1.5. As used in this chapter, "filing date" refers to the day in a year on which a personal property tax return is due for a particular assessment date in that year (disregarding any extension period that may be granted for the filing of the return and any period in which an amended return may be filed). The filing date is May 15.
As added by P.L.111-2014, SEC.5.
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