Ind. Code § 6-8.1-17-1

Current through P.L. 171-2024

Section 6-8.1-17-1 - "Income tax return"

As used in this chapter, "income tax return" means any of the following:

(1) An individual income tax return under IC 6-3.

(2) A corporate income tax return under IC 6-3.

(3) A financial institutions tax return under IC 6-5.5.

(4) A utility receipts tax return under IC 6-2.3 (before its repeal).

(5) A claim for refund of any tax described in subdivisions (1) through (4).

IC 6-8.1-17-1

Amended by P.L. 138-2022,SEC. 14, eff. 7/1/2022.

Added by P.L. 212-2018SP1,SEC. 29, eff. 1/1/2019.