Sec. 1. This chapter applies to a taxpayer that: (1) was subject to the supplemental net income tax under IC 6-3-8 (before its repeal) before January 1, 2003; and (2) has a taxable year that begins before January 1, 2003, and ends after December 31, 2002. As added by P.L.220-2011, SEC.140.
Application of chapter
Ind. Code § 6-3-8.1-1, under Chapter 8.1. Supplemental Net Income Tax Filings.
Ind. Code § 6-3-8.1-1