Indiana Code 6-3-1-16. “Taxable year”
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Terms Used In Indiana Code 6-3-1-16
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
Sec. 16. The term “taxable year” with respect to any taxpayer means the taxable year of such taxpayer as shown on his return required to be filed or filed pursuant to the Internal Revenue Code. Where a taxpayer does not file a return pursuant to the Internal Revenue Code, his taxable year shall be the calendar year.
Formerly: Acts 1963(ss), c.32, s.116.