Section 50IAC4.2-11.1-11. Review and appeal procedures for enterprise zone investment deduction  


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  •    (a) The county auditor shall review the deduction claimed by the taxpayer and shall notify the taxpayer of the determination on the deduction before August 15 of the year in which the Form EZ-2/PP is filed.

      (b) A taxpayer may appeal the determination of the county auditor by filing a complaint in the office of the clerk of the circuit or superior court not later than forty-five (45) days after the county auditor gives notice of the determination. (Department of Local Government Finance; 50 IAC 4.2-11.1-11; filed Feb 26, 2010, 2:43 p.m.: 20100324-IR-050090576FRA)