Indiana Code — Title 6 (Taxation)
IC 6-5.5-9-3
Effect of tax under IC 6-5.5 held inapplicable or invalid
Official textiga.in.govlast amended
Sec. 3. If the tax imposed by this article is held inapplicable or invalid with respect to a taxpayer, then notwithstanding the statute of limitations set forth in IC 6-8.1-5-2(a), the taxpayer is liable for the taxes imposed for the taxable periods with respect to which the tax under this article is held inapplicable or invalid.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.34; P.L.192-2002(ss),
SEC.130; P.L.1-2003, SEC.48.
Amendment history
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.34; P.L.192-2002(ss), SEC.130; P.L.1-2003, SEC.48.
Source: view the official text
Nearby sections (25 sections)
- 6-5.5-6-9 · Preservation of records; examination
- 6-5.5-7-1 · Failure to make payment; underpayments; estimated payments
- 6-5.5-7-2 · Violation of article; violation of preparing or filing…
- 6-5.5-7-3 · False entries in books; multiple books; failure to make…
- 6-5.5-7-4 · Failure to permit examination of books, records, or…
- 6-5.5-7-5 · Concurrent jurisdiction of attorney general
- 6-5.5-8-1 · Establishment; purpose; investment of money in fund;
- 6-5.5-8-2 · Semiannual distributions to counties
- 6-5.5-8-3 · Procedure for making semiannual distributions to counties
- 6-5.5-8-4 · Appropriation
- 6-5.5-9-1 · Rules
- 6-5.5-9-2 · Other provisions applicable to IC 6-5.5
- 6-5.5-9-3 · Effect of tax under IC 6-5.5 held inapplicable or invalid
- 6-5.5-9-4 · Exemption from income taxes
- 6-5.5-9-5 · Depositor or owner of capital stock, share accounts,…
- 6-6-1.1-101 · Short title
- 6-6-1.1-102 · Application of definitions and rules of construction
- 6-6-1.1-103 · Definitions
- 6-6-1.1-104 · Rules of construction
- 6-6-1.1-105 · Citation to prior law
- 6-6-1.1-201 · Rate and burden of tax
- 6-6-1.1-201.5 · Repealed
- 6-6-1.1-202 · Time considered received; in-state gasoline; withdrawal…
- 6-6-1.1-203 · Time considered received; imported gasoline; storage
- 6-6-1.1-204 · Time considered received; imported gasoline; use directly…