Authority: IC 6-1.1-31-1

Affected: IC 6-1.1-1-10; IC 6-1.1-2-4; IC 6-1.1-3-7

Sec. 2. Every person (as defined in IC 6-1.1-1-10) owning, holding, possessing, or controlling personal property with a tax situs within the state on January 1 of any year is required to file a personal property tax return on or before May 15 of that year unless an extension of time to file a return is obtained under section 3 of this rule. The obligation to file a return is not diminished or affected by the failure of an assessor to deliver or mail forms to a taxpayer. It is the responsibility of the taxpayer to obtain forms from the assessor and file a timely return in compliance with this article.

(Department of Local Government Finance; 50 IAC 4.2-2-2; filed Dec 7, 1988, 9:35 a.m.: 12 IR 822, eff Mar 1, 1989; reinstated by IC 6-1.1-3-22, eff Jul 1, 2003; filed Nov 2, 2020, 9:34 a.m.: 20201202-IR-050190636FRA; readopted filed Oct 21, 2025, 9:19 a.m.: 20251112-IR-050240632RFA)