Indiana Code 6-2.5-1-9. “Tax year” or “taxable year”
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Terms Used In Indiana Code 6-2.5-1-9
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
Sec. 9. “Tax year” or “taxable year” means either the calendar year or the taxpayer’s fiscal year if and when permission is obtained from the department to use the taxpayer’s fiscal year in lieu of the calendar year.
As added by Acts 1980, P.L.52, SEC.1.