Indiana Code
Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers
6-8.1-17-1. "Income Tax Return"

Sec. 1. As used in this chapter, "income tax return" means any of the following:
(1) An individual income tax return under IC 6-3.
(2) A corporate income tax return under IC 6-3.
(3) A financial institutions tax return under IC 6-5.5.
(4) A utility receipts tax return under IC 6-2.3 (before its repeal).
(5) A claim for refund of any tax described in subdivisions (1) through (4).
As added by P.L.212-2018(ss), SEC.29. Amended by P.L.138-2022, SEC.14.