Statutes, codes, and regulations
Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCEArticle 16 - AMENDED PERSONAL PROPERTY RETURNS
Rule 50 IAC 16-4 - Prohibited Amendments
Section 50 IAC 16-4-1 - Prohibited amendments

50 Ind. Admin. Code 16-4-1

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Current through December 12, 2024
Section 50 IAC 16-4-1 - Prohibited amendments

Authority: IC 6-1.1-31-10

Affected: IC 6-1.1-3

Sec. 1.

A township assessor, if any, or the county assessor may, as part of the initial review required under 50 IAC 16-5, find an amended return defective if, in the discretion of the assessor, it is evident from the amended return that the original return provided false information intended for the purpose of avoiding taxes.

50 IAC 16-4-1

Department of Local Government Finance; 50 IAC 16-4-1; filed Mar 11, 1999, 5:05 p.m.: 22 IR 2485
Filed 4/27/2016, 12:41 p.m.: 20160525-IR-050150166FRA