Statutes, codes, and regulations
Indiana Code
Title 6 - TAXATIONArticle 5.5 - TAXATION OF FINANCIAL INSTITUTIONS
Chapter 9 - MISCELLANEOUS
Section 6-5.5-9-3 - Effect of tax under IC 6-5.5 held inapplicable or invalid

Ind. Code § 6-5.5-9-3

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Current through P.L. 171-2024
Section 6-5.5-9-3 - Effect of tax under IC 6-5.5 held inapplicable or invalid

If the tax imposed by this article is held inapplicable or invalid with respect to a taxpayer, then notwithstanding the statute of limitations set forth in IC 6-8.1-5-2(a), the taxpayer is liable for the taxes imposed for the taxable periods with respect to which the tax under this article is held inapplicable or invalid.

IC 6-5.5-9-3

As added by P.L. 347-1989 (ss), SEC.1. Amended by P.L. 21-1990, SEC.34; P.L. 192-2002 (ss), SEC.130; P.L. 1-2003, SEC.48.