Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5

Affected: IC 6-1.1-31.5

Sec. 14. Assessment software used in the assessment of personal property must be able to create and maintain a unique identifier that pertains to a specific personal property filer that allows for the following:

1. (1) The accurate application and apportionment of any pertinent fees and penalties.
2. (2) The record retrieval of data as referenced in 50 IAC 26-4-2.
3. (3) The reporting requirements as referenced in 50 IAC 26-10-1.
4. (4) The inclusion of said identifier in the data transmission file format requirements as referenced in 50 IAC 26-20- 5.

The unique identifier for a given personal property filer shall be carried forward into the following years if a return is subsequently filed by the filer.

(Department of Local Government Finance; 50 IAC 26-6-14; filed May 9, 2018, 10:00 a.m.: 20180606-IR-050180006FRA; readopted filed Oct 4, 2024, 4:04 p.m.: 20241030-IR-050230833RFA)