Authority: IC 6-1.1-31-10

Affected: IC 6-1.1-3-7; IC 6-1.1-3-7.5

Sec. 2. (a) A taxpayer must file an amended return by completing the return and writing, typing, or otherwise indicating the word "Amended" at the top of the return. The amended return must be adequately completed and filed with the township assessor or county assessor (as applicable) in the same manner as is required for the initial personal property tax return.

(b) For a filing date after May 14, 2011, a taxpayer may file an amended return not more twelve (12) months after the later of the following:

1. (1) May 15, the filing date of the original personal property tax return under IC 6-1.1-3-7.
2. (2) The extension date for the original personal property tax return, if the taxpayer is granted an extension under IC 6-1.1-3-7.

(Department of Local Government Finance; 50 IAC 16-3-2; filed Mar 11, 1999, 5:05 p.m.: 22 IR 2485; filed Apr 27, 2016, 12:41 p.m.: 20160525-IR-050150166FRA; readopted filed Oct 21, 2025, 9:19 a.m.: 20251112-IR-050240632RFA)