Indiana Statutes

§ 6-3-1-28 — "Combined income tax return"

Indiana § 6-3-1-28
JurisdictionIndiana
Art. 3STATE INCOME TAXES
Ch. 1Definitions

This text of Indiana § 6-3-1-28 ("Combined income 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 § 6-3-1-28 (2026).

Text

"Combined income tax return" means any income tax return on which one (1) or more taxpayers report income, deductions, and credits on a combined basis with one (1) or more other entities.

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Related

Hunt Corp. v. Department of State Revenue
709 N.E.2d 766 (Indiana Tax Court, 1999)
14 case citations
Cooper Industries, Inc. v. Indiana Department of State Revenue
673 N.E.2d 1209 (Indiana Tax Court, 1996)
14 case citations
Nick Popovich v. Indiana Department of State Revenue
17 N.E.3d 405 (Indiana Tax Court, 2014)
9 case citations
Indiana Department of State Revenue v. Rent-A-Center East, Inc.
963 N.E.2d 463 (Indiana Supreme Court, 2012)
8 case citations
Rent-A-Center East, Inc. v. Indiana Department of State Revenue
952 N.E.2d 387 (Indiana Tax Court, 2011)
2 case citations

Legislative History

As added by P.L.75-1985, SEC.3.

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"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 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"
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Bluebook (online)
Indiana § 6-3-1-28, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3-1-28.