50 IAC 4.2-2-9 Authorized forms

Sec. 9. (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 Farmer's Tangible Personal Property Assessment Return 103-SR Single Return – Business Tangible Personal Property 103-Short Business Tangible Personal Property Return (Short Form) 103-Long Business Tangible Personal Property Return (Long Form) 103-CTP Schedule of Deduction from Assessed Valuation Personal Property in Certified Technology Park 103-CTP/EL Equipment List for New Additions to CTP Deduction Personal Property in Certified Technology Park 103-EL Equipment List for New Additions to ERA Deductions Personal Property in Economic Revitalization Area 103-I Return for Interstate Carriers 103-IT Claim for Exemption of Enterprise Information Technology Equipment 103-N Information Return of Not Owned Personal Property 103-O Information Return of Owned Personal Property 103-P Claim for Exemption of Air or Water Pollution Control Facilities 103-P5 Business Tangible Personal Property Depreciable Assets in Pool 5 103-SPD Supporting Schedule for Deduction of Assessed Valuation on a Personal Property Solar Power Device 103-T Return of Special Tools 104 Business Tangible Personal Property Return 104-SR Single Return Business Tangible Personal Property 106 Schedule of Adjustments to Business Tangible Personal Property Return (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; and (2) properly identifies the form or schedule being substituted. (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 Notice of Final Assessment Determination 130 Taxpayer's Notice to Initiate an Appeal 134 Joint Report by Taxpayer/Assessor to the County Board of Appeals of a Preliminary Informal Meeting MOD-1 Application for Deduction from Assessed Valuation – Maritime Opportunity District EZ2 Enterprise Zone Investment Deduction Application 103-ERA Schedule of Deduction from Assessed Valuation for Personal Property in Economic Revitalization Area CF-1/PP Compliance with Statement of Benefits – Personal Property SB-1/PP Statement of Benefits for Personal Property 103-P5/ERA Schedule of Deduction from Assessed Valuation for Pool 5 Property in Economic Revitalization Area (e) Every person required to file a personal property tax return under 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) and (b) does not constitute a return unless it is signed under the penalties of perjury by a person authorized to file such return.