{"data":{"id":"us-in/ic-6-2.5-1-9","jurisdiction":"us-in","citation":"IC 6-2.5-1-9","heading":"\"Tax year\" or \"taxable year\"","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-1-9","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"14386fe8c8b547a81fb44bc10e8ea5eb5c22a220358228dedfcf5543ae8d8773","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-1-8","next":"us-in/ic-6-2.5-1-10"},"notice":"GroundRules: Original legal text. Not legal advice."}