Introduced Version




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.

Lawson C

    January 7, 2009, read first time and referred to Committee on Tax and Fiscal Policy.


First Regular Session 116th General Assembly (2009)

PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
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    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 SECTION.
    (c) This SECTION applies only to the taxable year ending in 2003.
    (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 both:
        (1) the gross income tax imposed by IC 6-2.1 (before its repeal); and
        (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.