Section 45IAC3.1-1-28. Taxable year

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"Taxable Year" Defined. The term "taxable year" means the taxable year of the taxpayer as shown on the return required to be filed or filed pursuant to the Internal Revenue Code. When the Internal Revenue Code requires no return to be filed, the taxable year will be the calendar year. (Department of State Revenue; Reg 6-3-1-16(010); filed Oct 15, 1979, 11:15 am: 2 IR 1521; errata, 2 IR 1743)

                    
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