Section 6-1.1-3-9 - Return; necessary information(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, and 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.Pre-1975 Property Tax Recodification Citation: 6-1-23-2 part.
Amended by P.L. 236-2023,SEC. 12, eff. 7/1/2023.(Formerly: Acts1975 , P.L. 47, SEC.1.) As amended by P.L. 90-2002, SEC.24.