Ind. Code § 6-5.5-1-15

Current through P.L. 171-2024

Section 6-5.5-1-15 - "Taxable year"

"Taxable year", with respect to a taxpayer, means the taxable year of the taxpayer as shown on the taxpayer's return required to be filed under the Internal Revenue Code. If a taxpayer does not file a return under the Internal Revenue Code, the taxpayer's taxable year is the calendar year.

IC 6-5.5-1-15

As added by P.L. 347-1989 (ss), SEC.1.