IC 6-3-8.1-1: Application of chapter

Sec. 1. This chapter applies to a taxpayer that:

(1) was subject to the supplemental net income tax under IC 6-3-8 (before its repeal) before January 1, 2003; and

(2) has a taxable year that begins before January 1, 2003, and ends after December 31, 2002.