Indiana Code 6-5.5-9-3. Effect of tax under IC 6-5.5 held inapplicable or invalid
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Indiana Code 6-5.5-9-3
- Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
- Taxpayer: means a corporation that is transacting the business of a financial institution in Indiana, including any of the following:
Indiana Code 6-5.5-1-17
Sec. 3. If the tax imposed by this article is held inapplicable or invalid with respect to a taxpayer, then notwithstanding the statute of limitations set forth in IC 6-8.1-5-2(a), the taxpayer is liable for the taxes imposed for the taxable periods with respect to which the tax under this article is held inapplicable or invalid.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.34; P.L.192-2002(ss), SEC.130; P.L.1-2003, SEC.48.