Sec. 15. "Taxable year", with respect to a taxpayer, means the taxable year of the taxpayer as shown on the taxpayer's return required to be filed under the Internal Revenue Code. If a taxpayer does not file a return under the Internal Revenue Code, the taxpayer's taxable year is the calendar year.
As added by P.L.347-1989(ss), SEC.1.
Structure Indiana Code
Article 5.5. Taxation of Financial Institutions
6-5.5-1-1. Application of Definitions
6-5.5-1-2. "Adjusted Gross Income"
6-5.5-1-2-b. "Adjusted Gross Income"
6-5.5-1-3. "Business of a Financial Institution"
6-5.5-1-4. "Commercial Domicile"
6-5.5-1-11. "Internal Revenue Code"
6-5.5-1-12. "Nonresident Taxpayer"
6-5.5-1-13. "Resident Taxpayer"
6-5.5-1-16. "Taxing Jurisdiction"
6-5.5-1-18. "Unitary Business"