Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 3.1 - ADJUSTED GROSS INCOME TAX
Rule 45 IAC 3.1-1 - State Adjusted Gross Income Tax
Section 45 IAC 3.1-1-28 - Taxable year

45 Ind. Admin. Code 3.1-1-28

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Current through May 29, 2024
Section 45 IAC 3.1-1-28 - Taxable year

Authority: IC 6-8.1-3-3

Affected: IC 6-3-1-16

Sec. 28.

"Taxable Year" Defined. The term "taxable year" means the taxable year of the taxpayer as shown on the return required to be filed or filed pursuant to the Internal Revenue Code. When the Internal Revenue Code requires no return to be filed, the taxable year will be the calendar year.

45 IAC 3.1-1-28

Department of State Revenue; Reg 6-3-1-16010; filed Oct 15, 1979, 11:15 am: 2 IR 1521; errata, 2 IR 1743