IC 6-3.6-1-7: Continuation of time periods; time limits; former tax

Sec. 7. A period that began with respect to a tax described in section 3 of this chapter and limits the period in which the tax may be imposed continues under this article from the starting date and time of the original action under the laws described in section 3 of this chapter and limits the period in which the related tax under this article may be imposed as if the period were initiated under this article.