Section 50 IAC 4.2-14-2 - Principal business activity codesAuthority: IC 6-1.1-31-1
Affected: IC 6-1.1-3
Sec. 2.
(a) This section prescribes the use of the principal business activities and their associated six-digit codes based upon the North American Industry Classification System (NAICS), and used on a taxpayer's federal tax return.(b) It is a requirement that each taxpayer determine the business activity and the associated six-digit activity code referenced in subsection (a) and enter it on the front page of the Form 102, Form 103-Short, Form 103-Long, Form 103-SR, and Form 104-SR in the box titled "NAICS Code number".Department of Local Government Finance; 50 IAC 4.2-14-2; filed Feb 26, 2010, 2:43 p.m.: 20100324-IR-050090576FRAFiled 11/2/2020, 9:34 a.m.: 20201202-IR-050190636FRA