{"data":{"id":"us-in/ic-6-8.1-17-1","jurisdiction":"us-in","citation":"IC 6-8.1-17-1","heading":"\"Income tax return\"","body":"Sec. 1. As used in this chapter, \"income tax return\" means any of the following:\n(1) An individual income tax return under IC 6-3.\n(2) A corporate income tax return under IC 6-3.\n(3) A financial institutions tax return under IC 6-5.5.\n(4) A utility receipts tax return under IC 6-2.3 (before its repeal).\n(5) A claim for refund of any tax described in subdivisions (1) through (4).","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-17-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"064277e8627acdac73a21f1edc42119e476d1679d39bbe9227db0048fded3356","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-16.3-9","next":"us-in/ic-6-8.1-17-2"},"notice":"GroundRules: Original legal text. Not legal advice."}