Section 6-1.1-3-26 - Online portal for personal property tax returns; disclosure of information; reviewing information; calculating payment of any feeThe department, in collaboration with county assessors, shall develop and maintain a personal property online submission portal through which a taxpayer is able to submit information through a single point of contact to accomplish the following:
(1) Completing and submitting a personal property return with: (A) the assessor of each township in which the taxpayer's personal property is subject to assessment; or(B) the county assessor if there is no township assessor for a township in which the taxpayer's personal property is subject to assessment.(2) Filing a complete disclosure of all information required by the department that is related to the value, nature, or location of personal property:(A) that the taxpayer owned on the assessment date of that year; or(B) that the taxpayer held, possessed, or controlled on the assessment date of that year.(3) Reviewing information submitted with a personal property return during previous years.(4) Calculating the payment for any fee to be included with the tax statement that must be paid to the department for a taxpayer to submit a personal property return. The department shall make the portal available for taxpayer use no later than January 1, 2021.
Added by P.L. 108-2019,SEC. 102, eff. 7/1/2019.