Ind. Code § 6-8.1-1-4

Current through P.L. 171-2024
Section 6-8.1-1-4 - "Due date"

"Due date" means the last date on which a particular act, such as filing a return or making a payment, may be performed and still be on time. If an extension of time is allowed for performing a particular act, the "due date" is the last day of the extension period.

IC 6-8.1-1-4

As added by Acts1980 , P.L. 61, SEC.1.