Effect of tax under this IC 6-5.5 held inapplicable or invalid
Sec. 3. If the tax imposed by this article is held inapplicable or
invalid with respect to a taxpayer, then notwithstanding the statute
of limitations set forth in IC 6-8.1-5-2(a), the taxpayer is liable for
the taxes imposed for the taxable periods with respect to which the
tax under this article is held inapplicable or invalid.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990,
SEC.34; P.L.192-2002(ss), SEC.130; P.L.1-2003, SEC.48.
Last modified: May 28, 2006