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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 3.1-1-42

Consistency among reports

Official textiac.iga.in.govlast amended

Sec. 42. Consistency in Reporting. In filing returns with this state, the taxpayer's valuation and treatment of property as business or

nonbusiness property must be consistent from year to year. It must also be consistent with the taxpayer's treatment of such property for purposes

of returns filed with other states having apportionment statutes and regulations substantially similar to Indiana's. If the taxpayer's Indiana returns

are not consistent in these respects, the returns should disclose the nature and extent of the inconsistency.

(Department of State

Revenue; Reg 6-3-2-2(c)(030); filed Oct 15, 1979, 11:15 am: 2 IR 1524; errata, 2 IR 1743)

Amendment history

(Department of State Revenue; Reg 6-3-2-2(c)(030); filed Oct 15, 1979, 11:15 am: 2 IR 1524; errata, 2 IR 1743)

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Nearby sections (25 sections)
  1. 3.1-1-30 · Trade or business construed
  2. 3.1-1-31 · Definition of nonbusiness income
  3. 3.1-1-32 · Definition of commercial domicile
  4. 3.1-1-33 · Definition of compensation
  5. 3.1-1-34 · Definition of sales
  6. 3.1-1-35 · Definition of state
  7. 3.1-1-36 · Tax rates
  8. 3.1-1-37 · Allocation and apportionment of income of multistate…
  9. 3.1-1-38 · Definition of doing business
  10. 3.1-1-39 · Apportionment of business income by corporations
  11. 3.1-1-40 · Property factor for apportionment (Repealed)
  12. 3.1-1-41 · Property included in property factor (Repealed)
  13. 3.1-1-42 · Consistency among reports
  14. 3.1-1-43 · Numerator of property factor (Repealed)
  15. 3.1-1-44 · Valuation of owned property (Repealed)
  16. 3.1-1-45 · Valuation of rented property (Repealed)
  17. 3.1-1-46 · Methods of averaging property values (Repealed)
  18. 3.1-1-47 · Payroll factor for apportionment (Repealed)
  19. 3.1-1-48 · Denominator of payroll factor (Repealed)
  20. 3.1-1-49 · Numerator of payroll factor (Repealed)
  21. 3.1-1-50 · Sales factor for apportionment; sales defined
  22. 3.1-1-51 · Denominator of sales factor
  23. 3.1-1-52 · Numerator of sales factor
  24. 3.1-1-53 · In-state sales of tangible personal property
  25. 3.1-1-54 · Definition of sales to United States government
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