Indiana Code > Title 20 > Article 44 > Chapter 1 – Taxable Property
Current as of: 2023 | Check for updates
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Other versions
| § 20-44-1-1 | Determination; taxable property |
| § 20-44-1-2 | Exclusion; property; bankrupt taxpayer |
Terms Used In Indiana Code > Title 20 > Article 44 > Chapter 1 - Taxable Property
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5