Section 50 IAC 26-6-14 - Unique identifiers for personal property filersAuthority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5
Affected: IC 6-1.1-31.5
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. Department of Local Government Finance; 50 IAC 26-6-14; filed 5/9/2018, 10:00 a.m.: 20180606-IR-050180006FRA