50 Ind. Admin. Code 4.2-2-9

Current through May 29, 2024

Section 50 IAC 4.2-2-9 - Authorized forms

Authority: IC 6-1.1-31-1

Affected: IC 6-1.1-3; IC 6-1.1-10-10; IC 6-1.1-10-44; IC 6-1.1-12.1; IC 6-1.1-12.7; IC 6-1.1-37-3; IC 6-1.1-45

Sec. 9.

(a) The department is required by statute to adopt tax return forms and schedules for personal property assessment purposes.

(b) The following are the authorized return forms provided for personal property assessment purposes pursuant to this article:

No.	Forms
102	Farmer's Tangible Personal Property Assessment Return
103-SR	Single Return - Business Tangible Personal Property
103-Short	Business Tangible Personal Property Return (Short Form)
103-Long	Business Tangible Personal Property Return (Long Form)
103-CTP	Schedule of Deduction from Assessed Valuation Personal Property in Certified Technology Park
103-CTP/EL	Equipment List for New Additions to CTP Deduction Personal Property in Certified Technology Park
103-EL	Equipment List for New Additions to ERA Deductions Personal Property in Economic Revitalization Area
103-I	Return for Interstate Carriers
103-IT	Claim for Exemption of Enterprise Information Technology Equipment
103-N	Information Return of Not Owned Personal Property
103-O	Information Return of Owned Personal Property
103-P	Claim for Exemption of Air or Water Pollution Control Facilities
103-P5	Business Tangible Personal Property Depreciable Assets in Pool 5
103-SPD	Supporting Schedule for Deduction of Assessed Valuation on a Personal Property Solar Power Device
103-T	Return of Special Tools
104	Business Tangible Personal Property Return
104-SR	Single Return Business Tangible Personal Property
106	Schedule of Adjustments to Business Tangible Personal Property Return

(c) In lieu of using the actual return form prescribed in subsection (b), a taxpayer may use a computer or machine prepared substitute tax return form or schedule if that substitute:

(1) contains all of the information as set forth in the prescribed form; and

(2) properly identifies the form or schedule being substituted.

(d) The following are certain authorized administrative forms provided for personal property assessment purposes pursuant to this article:

No.	Forms
111/PP	Notice of Review of Current Year's Assessment (For Personal Property by Assessing Official or County Property Tax Assessment Board of Appeals)
113/PP	Notice of Assessment or Change in Assessment by Assessing Official
114/PP	Notice of Hearing on Petition - Personal Property (By County Property Tax Assessment Board of Appeals)
115	Notice of Final Determination
130	Taxpayer's Notice to Initiate an Appeal
134	Joint Report by Taxpayer/Assessor to the County Board of Appeals of a Preliminary Informal Meeting
MOD-1	Application for Deduction from Assessed Valuation - Maritime Opportunity District
EZ2	Enterprise Zone Investment Deduction Application
103-ERA	Schedule of Deduction from Assessed Valuation for Personal Property in Economic Revitalization Area
CF-1/PP	Compliance with Statement of Benefits - Personal Property
SB-1/PP	Statement of Benefits for Personal Property
103-P5/ERA	Schedule of Deduction from Assessed Valuation for Pool 5 Property in an ERA Economic Revitalization Area

(e) Every person required to file a personal property tax return under section 2 of this rule must report all personal property on the form currently authorized as provided herein. The return form as provided in subsections (a) and (b) does not constitute a return unless it is signed under the penalties of perjury by a person authorized to file such return.

50 IAC 4.2-2-9

Department of Local Government Finance; 50 IAC 4.2-2-9; filed Dec 7, 1988, 9:35 a.m.: 12 IR 824, eff Mar 1, 1989; reinstated by IC 6-1.1-3-22, eff Jul 1, 2003; filed Feb 26, 2010, 2:43 p.m.: 20100324-IR-050090576FRA

Filed 11/2/2020, 9:34 a.m.: 20201202-IR-050190636FRA