This chapter applies to a taxpayer that:

1. (1) was subject to the supplemental net income tax under IC 6-3-8 (before its repeal) before January 1, 2003; and
2. (2) has a taxable year that begins before January 1, 2003, and ends after December 31, 2002.

As added by P.L.220-2011, SEC.140.