Indiana § 6-1.1-36-6 Fiduciaries; filing personal property tax return

Indiana Statutes

§ 6-1.1-36-6 — Fiduciaries; filing personal property tax return

Indiana § 6-1.1-36-6

Art. 1.1PROPERTY TAXES

Ch. 36Miscellaneous Assessment and Collection Provisions

This text of Indiana § 6-1.1-36-6 (Fiduciaries; filing personal property tax return) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-36-6 (2026).

Text

If, subsequent to the assessment date in any
year, a person receives possession or control of personal property in a
fiduciary capacity, he shall ascertain whether a personal property return
for that year has been filed. If a return is required but has not been
filed, the fiduciary shall file the required return within sixty (60) days
after the date on which he receives possession or control of the
property.
[Pre-1975 Property Tax Recodification Citation:
6-1-39-7.]
Formerly: Acts 1975, P.L.47, SEC.1.

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If, subsequent to the assessment date in any
year, a person receives possession or control of personal property in a
fiduciary capacity, he shall ascertain whether a personal property return
for that year has been filed. If a return is required but has not been
filed, the fiduciary shall file the required return within sixty (60) days
after the date on which he receives possession or control of the
property.
[Pre-1975 Property Tax Recodification Citation:
6-1-39-7.]
Formerly: Acts 1975, P.L.47, SEC.1.