{"data":{"id":"us-in/ic-6-3-8.1-1","jurisdiction":"us-in","citation":"IC 6-3-8.1-1","heading":"Application of chapter","body":"Sec. 1. This chapter applies to a taxpayer that:\n(1) was subject to the supplemental net income tax under IC 6-3-8 (before its repeal) before January 1, 2003; and\n(2) has a taxable year that begins before January 1, 2003, and ends after December 31, 2002.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 8.1. Supplemental Net Income Tax Filings"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-8.1-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"803cfcaaa26bc5d96ac75eec7ca1fca49097690987edb4214122caf3b2763097","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-7-5","next":"us-in/ic-6-3-8.1-2"},"notice":"GroundRules: Original legal text. Not legal advice."}