IC 6-2.5-1-9: "Tax year" or "taxable year"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
- Chapter 1. Definitions
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.
Collected 2026-09-09T01:51:39Z. Source file · JSON