As used in this chapter, "income tax return" means any of the following:
- (1) An individual income tax return under IC 6-3 .
- (2) A corporate income tax return under IC 6-3 .
- (3) A financial institutions tax return under IC 6-5.5 .
- (4) A utility receipts tax return under IC 6-2.3 (before its repeal).
- (5) A claim for refund of any tax described in subdivisions (1) through (4).
As added by P.L.212-2018(ss), SEC.29. Amended by P.L.138-2022, SEC.14.