Section 6-1.1-31-10 - Rules governing filing, refunds, and tax payments relating to amended personal property returns(a) The department of local government finance shall adopt rules under IC 4-22-2 to govern the: (1) filing of amended personal property tax returns under IC 6-1.1-3-7.5; and(2) refunds, additional assessments, and tax payments related to an amended personal property tax return.(b) The rules adopted under subsection (a) may provide that the tax adjustments related to an amended return shall be delayed to a year after the year in which personal property taxes related to the original personal property tax return are first due and payable.As added by P.L. 6-1997, SEC.104. Amended by P.L. 90-2002, SEC.226.