Indiana Code — Title 6 (Taxation)
IC 6-1.1-51-12
Claiming deduction on tax return
Official textiga.in.govlast amended
Sec. 12. To qualify for the deduction, the taxpayer must claim the deduction, in the manner prescribed by the department of local government finance, on the taxpayer's personal property tax return filed under IC 6-1.1-3 or IC 6-1.1-8 (or an amended return filed within the time allowed under this article) for the abated property to which the deduction applies.
As added by P.L.230-2025, SEC.59.
Amendment history
As added by P.L.230-2025, SEC.59.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-50.1-5 · Claiming credit; form
- 6-1.1-51-1 · Applicability of credit
- 6-1.1-51-2 · "Abatement property"
- 6-1.1-51-3 · "Aircraft"
- 6-1.1-51-4 · "Air transportation"
- 6-1.1-51-5 · "Business entity"
- 6-1.1-51-6 · "Indiana corporate headquarters"
- 6-1.1-51-7 · "Subsidiary"
- 6-1.1-51-8 · "Taxpayer"
- 6-1.1-51-9 · Deduction
- 6-1.1-51-10 · Amount of deduction
- 6-1.1-51-11 · Deduction; ad valorem property taxes using aircraft ground
- 6-1.1-51-12 · Claiming deduction on tax return
- 6-1.1-51-13 · Amended return
- 6-1.1-51.3-0.5 · Application; property tax liability
- 6-1.1-51.3-1 · Credit for person 65 or older; limitations; cost of…
- 6-1.1-51.3-2 · Credit for blind or disabled person; limitations
- 6-1.1-51.3-3 · Repealed
- 6-1.1-51.3-4 · Repealed
- 6-1.1-52-1 · "Homestead"
- 6-1.1-52-2 · "Homestead property tax liability"
- 6-1.1-52-3 · "Property taxes"
- 6-1.1-52-4 · "Qualified individual"
- 6-1.1-52-5 · "Qualified interest"
- 6-1.1-52-6 · Establishment of deferral program by county ordinance