Sec. 6. 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.
Structure Indiana Code
Chapter 36. Miscellaneous Assessment and Collection Provisions
6-1.1-36-1.5. When Documents Other Than Payments Are Considered Filed
6-1.1-36-2. Legal Services for Township Assessor
6-1.1-36-3. Certain Irregularities Not to Affect Validity of Assessment
6-1.1-36-4. Affidavits to Compel Production of Books or Records
6-1.1-36-5. Officials Authorized to Administer Oath
6-1.1-36-6. Fiduciaries; Filing Personal Property Tax Return
6-1.1-36-8. Free Official Service
6-1.1-36-10. Taxes Uncollectible Because of Erroneous Proceeding
6-1.1-36-11. Quitclaim Deed From State
6-1.1-36-12. Contracts for Discovery of Omitted Property; Fund for Additional Receipts; Use of Fund
6-1.1-36-13. List of Lands and Lots Within Limits of Newly Formed Political Subdivision