50 IAC 26-6-14 Unique identifiers for personal property filers

Sec. 14. Assessment software used in the assessment of personal property must be able to create and maintain a unique identifier that pertains to a specific personal property filer that allows for the following: (1) The accurate application and apportionment of any pertinent fees and penalties. (2) The record retrieval of data as referenced in 50 IAC 26-4-2. (3) The reporting requirements as referenced in 50 IAC 26-10-1. (4) The inclusion of said identifier in the data transmission file format requirements as referenced in 50 IAC 26-20-5. The unique identifier for a given personal property filer shall be carried forward into the following years if a return is subsequently filed by the filer.