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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 17. Income Tax Return Preparers; Preparer Tax Identification Numbers
6-8.1-17-1. "Income tax return"
Universal Citation: IN Code § 6-8.1-17-1 (2018)
IC 6-8.1-17-1 "Income tax return"
Effective 1-1-2019.
Sec. 1. As used in this chapter, "income tax return" means any of the following:
(1) An individual income tax return under IC 6-3.
(2) A corporate income tax return under IC 6-3.
(3) A financial institutions tax return under IC 6-5.5.
(4) A utility receipts tax return under IC 6-2.3.
(5) A claim for refund of any tax described in subdivisions (1) through (4).
As added by P.L.212-2018(ss), SEC.29.
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