Rules governing filing, refunds, and tax payments relating to
amended personal property returns
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.
As added by P.L.6-1997, SEC.104. Amended by P.L.90-2002,
SEC.226.
Last modified: May 28, 2006