Indiana Code 16-22-8-51. Tax assessment and collection
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Terms Used In Indiana Code 16-22-8-51
- 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.
Sec. 51. The tax levy approved by the department of local government finance shall be assessed and collected by the county treasurer of the county within which the corporation is located as other taxes are levied and collected. The county treasurer shall remit all taxes to the treasurer of the corporation.
[Pre-1993 Recodification Citation: 16-12-21-46.]
As added by P.L.2-1993, SEC.5. Amended by P.L.90-2002, SEC.396.