Section 45IAC13-6-6. Completion date of application for refund


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  •    For purposes of IC 6-6-4.1-7, an application for refund is properly completed on the date in which all of the following have been completed:

    (1) the filing of the refund application;

    (2) the submission of any evidence or reports requested by the department; and

    (3) the satisfaction of the refund requirements under IC 6-6-4.1-8.

    (Department of State Revenue; Reg 6-6-4.1-7(d)(020); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2322; filed Apr 30, 1986, 3:30 p.m.: 9 IR 2195; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)