Indiana Code - Taxation - Title 6, Section 6-8.1-1-4

"Due date"

Sec. 4. "Due date" means the last date on which a particular act,
such as filing a return or making a payment, may be performed and
still be on time. If an extension of time is allowed for performing a
particular act, the "due date" is the last day of the extension period.
As added by Acts 1980, P.L.61, SEC.1.

Last modified: May 28, 2006