Indiana Code — Title 6 (Taxation)
IC 6-1.1-51-13
Amended return
Sec. 13.
# (a)
Notwithstanding any other law, a taxpayer may file an amended return claiming the deduction under this chapter for taxable years 2019 through 2024 during which the chapter previously providing the deduction under this chapter was repealed.
# (b)
If a taxpayer files an amended return under this section, a county auditor may carry a deduction to which the taxpayer is entitled forward to the immediately succeeding year or years, as applicable, and use the deduction against the taxpayer's property taxes on personal property.
# (c)
The deduction is reduced each time the deduction amount is applied to the taxpayer's property taxes on personal property in succeeding years by the amount applied.
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)
- 6-1.1-51-1 · 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- 6-1.1-51.3-3 · Repealed
- 6-1.1-51.3-4 · Repealed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
- 6-1.1-52-7 · Application for property tax deferral; limitation on…