Indiana Code > Title 6 > Article 3 > Chapter 6 – Penalties and Administration
Current as of: 2024 | Check for updates
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Other versions
§ 6-3-6-10 | Taxpayers’ record keeping requirements; false entries; offenses |
§ 6-3-6-11 | Evasion of tax; offenses; prosecution |
Terms Used In Indiana Code > Title 6 > Article 3 > Chapter 6 - Penalties and Administration
- Appraisal: A determination of property value.
- Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.