Indiana Code
Chapter 1. Definitions and Applicability
6-8.1-1-4. "Due Date"

Sec. 4. "Due date" means the last date on which a particular act, such as filing a return or making a payment, may be performed and still be on time. If an extension of time is allowed for performing a particular act, the "due date" is the last day of the extension period.
As added by Acts 1980, P.L.61, SEC.1.

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