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.
‹ Prev All Indiana sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.