Recent Developments in Indiana Taxation Survey 2015

This Article highlights the major tax developments that occurred during the calendar year of 2015.Whenever the term "GA" is used in this Article, the term refers only to the 119th Indiana General Assembly.Whenever the term "Tax Court" is referred to, such term refers only to the Indiana Tax Court.Whenever the term "Court of Appeals" is referred to, the term refers only to the Indiana Court of Appeals.Whenever the term "DLGF" is used, the term refers only to the Indiana Department of Local Government Finance.Whenever the term "IBTR" is used, the term refers only to the Indiana Board of Tax Review.Whenever the term "Department" or "DOR" is used, the term refers only to the Indiana Department of State Revenue.Whenever the term "IC" or "Indiana Code" is used, the term refers only to the Indiana Code, which is in effect at the time of the publication of this Article, unless otherwise explicitly stated.Whenever the term "ERA" is used, the term refers only to an Indiana Economic Revitalization Area.Whenever the term "CAGIT" is used, the term refers only to the Indiana County Adjusted Gross Income Tax.Whenever the term "COIT" is used, the term refers only to the Indiana County Option Income Tax.Whenever the term "LOIT" is used, the term refers only to the Local Option Income Tax.Whenever the term "IEDC" is used, the term refers only to the Indiana Economic Development Corporation.Whenever the term "CEDIT" is used, the term refers only to the Indiana County Economic Development Income Taxes.Whenever the term "IRC" or "Code" is used, the term refers only to the Internal Revenue Code, which is in effect at the time of the publication of this Article.Whenever the term "section" is used in this Article, the term refers only to a section of the Indiana Code, unless the reference is clearly to the Internal Revenue Code.Whenever the term "Public Law" is used, the term only refers to legislation passed by the Indiana General Assembly and assigned a Public Law number.Whenever the term "PTABOA" is used, the term refers only to a Property Tax Assessment Board of Appeals.

Ҳали таржима қилинмаган