Indiana Code 6-5.5-1-15. “Taxable year”
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Indiana Code 6-5.5-1-15
- Taxpayer: means a corporation that is transacting the business of a financial institution in Indiana, including any of the following:
Indiana Code 6-5.5-1-17
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
Sec. 15. “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.
As added by P.L.347-1989(ss), SEC.1.