“Tax year” means the calendar year, the fiscal year, or that portion of a year for which the taxpayer's federal income tax return is filed.

Source. #4557, eff 12-28-88; ss by #5071, eff 2-21-91; ss by #5947, eff 12-29-94; ss by #6321, eff 8-22-96; ss by #8137, eff 8-10-04 (from Rev 901.17); renumbered by #9658 (from Rev 901.16); renumbered by #9843 (from Rev 901.19) (see Revision Note at chapter heading for Rev 900); ss by #10211, eff 10-24-12 (from Rev 901.17); renumbered by #10795 (from Rev 901.18); ss by #13443, eff 8-12-22 (formerly Rev 901.19)