6-1.1-12.3-17. Claiming deduction

IN Code § 6-1.1-12.3-17 (2019) (N/A)
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Note: This version of section effective until 1-1-2020. See also following repeal of this chapter, effective 1-1-2020.

Sec. 17. To qualify for the deduction, the taxpayer must claim the deduction, in the manner prescribed by the department of local government finance, on the taxpayer's personal property tax return filed under IC 6-1.1-3 or IC 6-1.1-8 (or an amended return filed within the time allowed under this article) for the abatement property to which the deduction applies.

As added by P.L.224-2003, SEC.279.