Fiduciaries; filing personal property tax return
Sec. 6. If, subsequent to the assessment date in any year, a person
receives possession or control of personal property in a fiduciary
capacity, he shall ascertain whether a personal property return for
that year has been filed. If a return is required but has not been filed,
the fiduciary shall file the required return within sixty (60) days after
the date on which he receives possession or control of the property.
(Formerly: Acts 1975, P.L.47, SEC.1.)
Last modified: May 28, 2006