Section 6-3-8.1-1 - Application of chapter This chapter applies to a taxpayer that:
(1) was subject to the supplemental net income tax under IC 6-3-8 (before its repeal) before January 1, 2003; and(2) has a taxable year that begins before January 1, 2003, and ends after December 31, 2002.Added by P.L. 220-2011, SEC. 140, eff. 7/1/2011.