Return; necessary information
Sec. 9. (a) In completing a personal property return for a year, a
taxpayer shall make a complete disclosure of all information required
by the department of local government finance that is related to the
value, nature, or location of personal property:
(1) that the taxpayer owned on the assessment date of that year;
or
(2) that the taxpayer held, possessed, or controlled on the
assessment date of that year.
(b) The taxpayer shall certify to the truth of:
(1) all information appearing in a personal property return; and
(2) all data accompanying the return.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.24.
Last modified: May 28, 2006