"Tax year" or "taxable year"

Official textiga.in.govlast amended 1980

Sec. 9. "Tax year" or "taxable year" means either the calendar year or the taxpayer's fiscal year if and when permission is obtained from the department to use the taxpayer's fiscal year in lieu of the calendar year.
As added by Acts 1980, P.L.52, SEC.1.

Amendment history

As added by Acts 1980, P.L.52, SEC.1.

Source: view the official text

Nearby sections (25 sections)

6-1.1-52-14 · Notice of determination of deferral termination event
6-1.1-52-15 · Recording requirements
6-2 · ARTICLE 2. REPEALED
6-2.5-1-1 · "Unitary transaction"
6-2.5-1-2 · "Retail transaction" and "retail unitary transaction"
6-2.5-1-3 · "Person"
6-2.5-1-4 · "Department"
6-2.5-1-5 · "Gross retail income"
6-2.5-1-6 · "Like kind exchange"
6-2.5-1-7 · Repealed
6-2.5-1-7.5 · "Postage charges"
6-2.5-1-8 · "Retail merchant"
6-2.5-1-9 · "Tax year" or "taxable year"
6-2.5-1-10 · "Commercial printing"
6-2.5-1-10.7 · "Advertising and promotional direct mail"
6-2.5-1-11 · "Alcoholic beverages"
6-2.5-1-11.3 · "Ancillary services"
6-2.5-1-11.5 · "Bundled transaction"
6-2.5-1-12 · "Candy"
6-2.5-1-12.5 · "Children's diapers"
6-2.5-1-13 · "Computer"
6-2.5-1-14 · "Computer software"
6-2.5-1-14.5 · "Computer software maintenance contract"
6-2.5-1-14.7 · "Construction material"
6-2.5-1-14.9 · "Contractor"

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