Sec. 1. As used in this chapter, “income tax return” means any of the following:

(1) An individual income tax return under IC 6-3.

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Terms Used In Indiana Code 6-8.1-17-1

  • income tax return: means any of the following:

    Indiana Code 6-8.1-17-1

(2) A corporate income tax return under IC 6-3.

(3) A financial institutions tax return under IC 6-5.5.

(4) A utility receipts tax return under IC 6-2.3 (before its repeal).

(5) A claim for refund of any tax described in subdivisions (1) through (4).

As added by P.L.212-2018(ss), SEC.29. Amended by P.L.138-2022, SEC.14.