Indiana Code — Title 6 (Taxation)

IC 6-1.1-3-26

Online portal for personal property tax returns; disclosure of

Official textiga.in.govlast amended 2019

information; reviewing information; calculating payment of any fee
Note: This version of section effective until 1-1-2026. See also following repeal of this section, effective 1-1-2026.
Sec. 26. The department, in collaboration with county assessors, shall develop and maintain a personal property online submission portal through which a taxpayer is able to submit information through a single point of contact to accomplish the following:

# (1)

Completing and submitting a personal property return with:

# (A)

the assessor of each township in which the taxpayer's personal property is subject to assessment; or

# (B)

the county assessor if there is no township assessor for a township in which the taxpayer's personal property is subject to assessment.

# (2)

Filing a complete disclosure of all information required by the department that is related to the value, nature, or location of personal property:

# (A)

that the taxpayer owned on the assessment date of that year; or

# (B)

that the taxpayer held, possessed, or controlled on the assessment date of that year.

# (3)

Reviewing information submitted with a personal property return during previous years.

# (4)

Calculating the payment for any fee to be included with the tax statement that must be paid to the department for a taxpayer to submit a personal property return.
The department shall make the portal available for taxpayer use no later than January 1, 2021.
As added by P.L.108-2019, SEC.102.

Amendment history

As added by P.L.108-2019, SEC.102.

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