"Income Tax Return"

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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.

(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.

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

As added by P.L.212-2018(ss), SEC.29.


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