Indiana Code — Title 6 (Taxation)
IC 6-1.1-3-9
Return; necessary information
Sec. 9. (a) In completing a personal property return for a year, a taxpayer shall make a complete disclosure of all information required by the department of local government finance that is related to the value, nature, and location of personal property:
# (1)
that the taxpayer owned on the assessment date of that year; or
# (2)
that the taxpayer held, possessed, or controlled on the assessment date of that year.
(b) The taxpayer shall certify to the truth of:
(1) all information appearing in a personal property return; and
(2) all data accompanying the return.
[Pre-1975 Property Tax Recodification Citation: 6-1-23-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.24; P.L.236-2023,
SEC.12.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.24; P.L.236-2023, SEC.12.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-3-1.5 · "Filing date"
- 6-1.1-3-2 · Property held by trustee, party, or receiver
- 6-1.1-3-2.5 · Like kind exchanges of depreciable personal property
- 6-1.1-3-3 · Estate of deceased individuals
- 6-1.1-3-4 · Conflicts involving assessment location; settlement
- 6-1.1-3-5 · Assessment books and blanks; delivery
- 6-1.1-3-6 · Return; notification to taxpayer
- 6-1.1-3-7 · Filing returns; extension of time; consolidated returns;
- 6-1.1-3-7.2 · Exemption for certain business personal property;…
- 6-1.1-3-7.3 · Repealed
- 6-1.1-3-7.5 · Amended returns; tax adjustments; credits
- 6-1.1-3-8 · Vending machine owners
- 6-1.1-3-9 · Return; necessary information
- 6-1.1-3-10 · Property located in two or more townships; additional…
- 6-1.1-3-11 · Repealed
- 6-1.1-3-12 · Repealed
- 6-1.1-3-13 · Repealed
- 6-1.1-3-14 · Verification of returns
- 6-1.1-3-15 · Failure to file return; alternative assessment procedures;
- 6-1.1-3-16 · Property converted for tax avoidance; assessment
- 6-1.1-3-17 · Assessment list; certification to county auditor
- 6-1.1-3-18 · Reports to county assessors and auditors; copies of returns
- 6-1.1-3-19 · Information available to county assessor and county…
- 6-1.1-3-20 · Change in valuation; notice
- 6-1.1-3-21 · Preservation of records; inspection