Indiana Code
Chapter 9. Miscellaneous
6-5.5-9-3. Effect of Tax Under Ic 6-5.5 Held Inapplicable or Invalid

Sec. 3. If the tax imposed by this article is held inapplicable or invalid with respect to a taxpayer, then notwithstanding the statute of limitations set forth in IC 6-8.1-5-2(a), the taxpayer is liable for the taxes imposed for the taxable periods with respect to which the tax under this article is held inapplicable or invalid.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.34; P.L.192-2002(ss), SEC.130; P.L.1-2003, SEC.48.

<< Previous
Next >>

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 5.5. Taxation of Financial Institutions

Chapter 9. Miscellaneous

6-5.5-9-1. Rules

6-5.5-9-2. Other Provisions Applicable to Ic 6-5.5

6-5.5-9-3. Effect of Tax Under Ic 6-5.5 Held Inapplicable or Invalid

6-5.5-9-4. Exemption From Income Taxes

6-5.5-9-5. Depositor or Owner of Capital Stock, Share Accounts, Certificates of Indebtedness, or Investment in Taxpayer With Principal Offices in State; Tax Liability