There is a newer version
of
this Section
2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 31. Department of Local Government Finance─Adoption of Rules, Forms, and Returns
6-1.1-31-10. Rules governing filing, refunds, and tax payments relating to amended personal property returns
Universal Citation: IN Code § 6-1.1-31-10 (2018)
IC 6-1.1-31-10 Rules governing filing, refunds, and tax payments relating to amended personal property returns
Sec. 10. (a) The department of local government finance shall adopt rules under IC 4-22-2 to govern the:
(1) filing of amended personal property tax returns under IC 6-1.1-3-7.5; and
(2) refunds, additional assessments, and tax payments related to an amended personal property tax return.
(b) The rules adopted under subsection (a) may provide that the tax adjustments related to an amended return shall be delayed to a year after the year in which personal property taxes related to the original personal property tax return are first due and payable.
As added by P.L.6-1997, SEC.104. Amended by P.L.90-2002, SEC.226.
Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
