Section 50IAC4.2-2-9. Authorized forms

   (a) The department is required by statute to adopt tax return forms and schedules for personal property assessment purposes.

  (b) The following are the authorized return forms provided for personal property assessment purposes pursuant to this article:

No.	Forms
102	Confidential Farmers Tangible Personal Property Return
103-SR	Single Confidential Business Tangible Personal Property Return
103-Short	Short Form Confidential Business Tangible Personal Property Return
103-Long	Long Form Confidential Business Tangible Personal Property Return
103-I	Confidential Return of Interstate Fleet of Commercial Carriers
103-N	Return of Not Owned Personal Property
103-O	Return of Owned Personal Property Not in Possession of Owner
103-P	Confidential Claim for Exemption of Air or Water Pollution Control Facilities
103-P5	Depreciable Assets in Pool 5
103-T	Confidential Return of Special Tools
104	Business Tangible Personal Property Return
104-SR	Single Business Tangible Personal Property Return
106	Confidential Schedule of Adjustments to Business Tangible Personal Property

  (c) In lieu of using the actual return form prescribed in subsection (b), a taxpayer may use a computer or machine prepared substitute tax return form or schedule if that substitute:

(1) contains all of the information as set forth in the prescribed form;

(2) properly identifies the form or schedule being substituted; and

(3) is approved by the department pursuant to 50 IAC 4.2-1-6 prior to being used.

  (d) The following are certain authorized administrative forms provided for personal property assessment purposes pursuant to this article:

No.	Forms
111/PP	Notice of Review of Current Year's Assessment for Personal Property by Assessing Official or County Property Tax Assessment Board of Appeals
113/PP	Notice of Assessment or Change in Assessment by Assessing Official
114/PP	Notice of Hearing on Petition - Personal Property (by County Property Tax Assessment Board of Appeals)
115/PP	Notice of Assessment of Personal Property by County Property Tax Assessment Board of Appeals
116	Notice of Hearing and Review of Assessment
117	Notice of Hearing on Petition
118	Notice of Final Assessment Determination
130	Petition to the County Property Tax Assessment Board of Appeals for Review of Assessment
134	Joint Report of Preliminary Informal Meeting on a Personal Property Appeal
MOD-1	Maritime Opportunity District Personal Property Tax Credit
EZ2	Enterprise Zone Investment Deduction Application
17-T	Petition for Refund of Taxes
103-ERA	Schedule of Deduction from Assessed Valuation for Personal Property in an ERA Area
CF-1/PP	Compliance with Statement of Benefits
SB-1/PP	Statement of Benefits for Personal Property
103-P5/ERA	Schedule of Deduction from Assessed Valuation for Pool 5 Property in an ERA Area

  (e) Every person required to file a personal property tax return pursuant to section 2 of this rule must report all personal property on the form currently authorized as provided herein. The return form as provided in subsections (a) through (b) does not constitute a return unless it is signed under the penalties of perjury by a person authorized to file such return. (Department of Local Government Finance; 50 IAC 4.2-2-9; filed Dec 7, 1988, 9:35 a.m.: 12 IR 824, eff Mar 1, 1989; reinstated by IC 6-1.1-3-22, eff Jul 1, 2003; filed Feb 26, 2010, 2:43 p.m.: 20100324-IR-050090576FRA)