Statutes, codes, and regulations
Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCEArticle 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM
Rule 50 IAC 26-6 - Property Assessment Calculation Standards
Section 50 IAC 26-6-14 - Unique identifiers for personal property filers

50 Ind. Admin. Code 26-6-14

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Current through December 12, 2024
Section 50 IAC 26-6-14 - Unique identifiers for personal property filers

Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5

Affected: IC 6-1.1-31.5

Sec. 14.

Assessment software used in the assessment of personal property must be able to create and maintain a unique identifier that pertains to a specific personal property filer that allows for the following:

(1) The accurate application and apportionment of any pertinent fees and penalties.
(2) The record retrieval of data as referenced in 50 IAC 26-4-2.
(3) The reporting requirements as referenced in 50 IAC 26-10-1.
(4) The inclusion of said identifier in the data transmission file format requirements as referenced in 50 IAC 26-20-5. The unique identifier for a given personal property filer shall be carried forward into the following years if a return is subsequently filed by the filer.

50 IAC 26-6-14

Department of Local Government Finance; 50 IAC 26-6-14; filed 5/9/2018, 10:00 a.m.: 20180606-IR-050180006FRA
Readopted filed 10/4/2024, 4:04 p.m.: 20241030-IR-050230833RFA