Indiana Code 6-1.1-36-6. Fiduciaries; filing personal property tax return
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Terms Used In Indiana Code 6-1.1-36-6
- Fiduciary: A trustee, executor, or administrator.
- 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
Sec. 6. If, subsequent to the assessment date in any year, a person receives possession or control of personal property in a fiduciary capacity, he shall ascertain whether a personal property return for that year has been filed. If a return is required but has not been filed, the fiduciary shall file the required return within sixty (60) days after the date on which he receives possession or control of the property.
[Pre-1975 Property Tax Recodification Citation: 6-1-39-7.]
Formerly: Acts 1975, P.L.47, SEC.1.