Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY
Rule 2 - Filing Requirements
Section 2-2 - Who must file
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-1-10; IC 6-1.1-2-4; IC 6-1.1-3-7
Sec. 2.
Every person (as defined in IC 6-1.1-1-10) owning, holding, possessing, or controlling personal property with a tax situs within the state on January 1 of any year is required to file a personal property tax return on or before May 15 of that year unless an extension of time to file a return is obtained under section 3 of this rule. The obligation to file a return is not diminished or affected by the failure of an assessor to deliver or mail forms to a taxpayer. It is the responsibility of the taxpayer to obtain forms from the assessor and file a timely return in compliance with this article.