Ind. Code § 6-3-8.1-1 - Application of Chapter

Ic 6-3-8.1-1 - Application of Chapter
PreviousIc 6-3-8.1-2 - Provisions Applying to Imposition and Collection of Supplemental Net Income Tax; Filing Of estimated Tax Return and Final Tax Return

Sec. 1. This chapter applies to a taxpayer that:

(1) was subject to the supplemental net income tax under IC 6-3-8 (before its repeal) before January 1, 2003; and

(2) has a taxable year that begins before January 1, 2003, and ends after December 31, 2002.

As added by P.L.220-2011, SEC.140.

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