Indiana Code - Taxation - Title 6, Section 6-2.5-1-9

"Tax year" or "taxable year"

Sec. 9. "Tax year" or "taxable year" means either the calendar
year or the taxpayer's fiscal year if and when permission is obtained
from the department to use the taxpayer's fiscal year in lieu of the
calendar year.

As added by Acts 1980, P.L.52, SEC.1.

Last modified: May 28, 2006