SENATE BILL No. 6
DIGEST OF INTRODUCED BILL
Citations Affected: None (noncode).
Synopsis: Gross income tax refund. Provides a refund of gross income
taxes erroneously paid for 2003 by a town if the town also paid the
utilities receipts tax for 2003.
Effective: July 1, 2009.
January 7, 2009, read first time and referred to Committee on Tax and Fiscal Policy.
First Regular Session 116th General Assembly (2009)
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SENATE BILL No. 6
A BILL FOR AN ACT concerning taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: ; (09)IN0006.1.1. -->
SECTION 1. [EFFECTIVE JULY 1, 2009] (a) This section applies
to towns (as defined in IC 36-1-2-21).
(b) The definitions set forth in IC 6-2.3-1 apply to this
(c) This SECTION applies only to the taxable year ending in
(d) A town may claim a refund for gross income taxes
erroneously paid under IC 6-2.1 (before its repeal), if the town paid
(1) the gross income tax imposed by IC 6-2.1 (before its
(2) the utilities receipts tax imposed by IC 6-2.3.
(e) The department shall prescribe the form and procedure that
a town must use to claim its refund.
(f) This SECTION expires December 31, 2009.