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Indiana Code — Title 6 (Taxation)

IC 6-1.1-31-10

Rules governing filing, refunds, and tax payments relating to

Official textiga.in.govlast amended

amended personal property returns
Sec. 10. (a) The department of local government finance shall adopt rules under IC 4-22-2 to govern the:

# (1)

filing of amended personal property tax returns under IC 6-1.1-3-7.5; and

# (2)

refunds, additional assessments, and tax payments related to an amended personal property tax return.

(b) The rules adopted under subsection (a) may provide that the tax adjustments related to an amended return shall be delayed to a year after the year in which personal property taxes related to the original personal property tax return are first due and payable.
As added by P.L.6-1997, SEC.104. Amended by P.L.90-2002, SEC.226.

Amendment history

As added by P.L.6-1997, SEC.104. Amended by P.L.90-2002, SEC.226.

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Nearby sections (25 sections)
  1. 6-1.1-30-18.5 · Determination by state board of accounts that local unit
  2. 6-1.1-30-19 · Annual property tax data report; required contents
  3. 6-1.1-30-20 · Property tax transparency portal
  4. 6-1.1-31-1 · Duties of department; rules
  5. 6-1.1-31-2 · Authorization to adopt rules; prescribe and amend forms;
  6. 6-1.1-31-3 · Information considered in preparation of rules,…
  7. 6-1.1-31-4 · Copies of promulgations
  8. 6-1.1-31-5 · True tax value; factors considered by assessing officials
  9. 6-1.1-31-6 · Real property assessment; classification of land and
  10. 6-1.1-31-7 · Assessment of personal property; classification
  11. 6-1.1-31-8 · Exchange of information with other states or United States
  12. 6-1.1-31-9 · Reassessment; adoption of rules
  13. 6-1.1-31-10 · Rules governing filing, refunds, and tax payments…
  14. 6-1.1-31-11 · Repealed
  15. 6-1.1-31-11.5 · Rules governing practice of representatives in…
  16. 6-1.1-31-12 · Rules governing reduction and increase of assessed…
  17. 6-1.1-31-13 · Repealed
  18. 6-1.1-31-14 · Amend; forms and returns; depreciable personal property
  19. 6-1.1-31.5-1 · "Department" defined
  20. 6-1.1-31.5-2 · Adoption of rules; computer specification standards;
  21. 6-1.1-31.5-2.5 · Improvements; application of deductions and exemptions
  22. 6-1.1-31.5-3 · Repealed
  23. 6-1.1-31.5-3.5 · State certified computer system; uniform and common
  24. 6-1.1-31.5-4 · Rules for statewide guidelines for standardized forms and
  25. 6-1.1-31.5-5 · Revocation of certification; qualification of providers;
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