"Tax Year" or "Taxable Year"

1. Law
2. Indiana Code
3. Taxation
4. State Gross Retail and Use Taxes
5. Definitions
6. "Tax Year" or "Taxable Year"

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.

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