Indiana § 6-1.1-51-13 Amended return

Indiana Statutes

§ 6-1.1-51-13 — Amended return

Indiana § 6-1.1-51-13

Art. 1.1PROPERTY TAXES

Ch. 51Deduction for Aircraft

This text of Indiana § 6-1.1-51-13 (Amended 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 § 6-1.1-51-13 (2026).

Text

(a)Notwithstanding any other law, a taxpayer may file an amended return claiming the deduction under this chapter for taxable years 2019 through 2024 during which the chapter previously providing the deduction under this chapter was repealed.

(b)If a taxpayer files an amended return under this section, a county auditor may carry a deduction to which the taxpayer is entitled forward to the immediately succeeding year or years, as applicable, and use the deduction against the taxpayer's property taxes on personal property.

(c)The deduction is reduced each time the deduction amount is applied to the taxpayer's property taxes on personal property in succeeding years by the amount applied.

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(a) Notwithstanding any other law, a
taxpayer may file an amended return claiming the deduction under this
chapter for taxable years 2019 through 2024 during which the chapter
previously providing the deduction under this chapter was repealed.
(b) If a taxpayer files an amended return under this section, a county
auditor may carry a deduction to which the taxpayer is entitled forward
to the immediately succeeding year or years, as applicable, and use the
deduction against the taxpayer's property taxes on personal property.
(c) The deduction is reduced each time the deduction amount is
applied to the taxpayer's property taxes on personal property in
succeeding years by the amount applied.