Indiana Statutes
§ 6-3-1-16 — "Taxable year"
Indiana § 6-3-1-16
This text of Indiana § 6-3-1-16 ("Taxable year") 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 § 6-3-1-16 (2026).
Text
The term "taxable year" with respect to any
taxpayer means the taxable year of such taxpayer as shown on his
return required to be filed or filed pursuant to the Internal Revenue
Code. Where a taxpayer does not file a return pursuant to the Internal
Revenue Code, his taxable year shall be the calendar year.
Formerly: Acts 1963(ss), c.32, s.116.
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Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-3-1-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3-1-16.