Note: This version of section effective until 1-1-2026. See also following repeal of this section, effective 1-1-2026.

1. (b) A person filing a personal property return using the personal property online submission portal shall pay a fee established under subsection (a) to the county auditor.
2. (c) All revenue collected under this section shall be transferred by the county auditor to the treasurer of state for deposit in the personal property online submission portal fund established by section 28 of this chapter.

Sec. 27. (a) The department shall adopt rules under IC 4-22-2 to set a fee for the submission of a personal property return using the personal property online submission portal described in section 26 of this chapter.

As added by P.L.108-2019, SEC.103.