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2019 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 1. Definitions and Rules of Construction
6-2.3-1-11. "Taxable year" defined
Universal Citation: IN Code § 6-2.3-1-11 (2019)
IC 6-2.3-1-11 "Taxable year" defined
Sec. 11. "Taxable year" means the year that a taxpayer uses for purposes of filing the taxpayer's federal income tax return. If a taxpayer does not file a federal income tax return, the term means a calendar year.
As added by P.L.192-2002(ss), SEC.47.
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