Indiana Code 6-1.1-31-10. Rules governing filing, refunds, and tax payments relating to amended personal property returns
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Sec. 10. (a) The department of local government finance shall adopt rules under IC 4-22-2 to govern the:
(2) refunds, additional assessments, and tax payments related to an amended personal property tax return.
(1) filing of amended personal property tax returns under IC 6-1.1-3-7.5; and
Terms Used In Indiana Code 6-1.1-31-10
- Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
- Personal property: All property that is not real property.
- 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
(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.