Indiana Code

Ind. Code § 6-3-7-1 (2026)

Repealed

✓ current as of May 2026
Find cases: SyfertCases citing this section JustiaInd. Code CornellLII Search CasesGoogle Scholar

Formerly: Acts 1963(ss), c.32, s.701; Acts 1965, c.233, s.28; Acts 1969, c.326, s.12; Acts 1971, P.L.64, SEC.7. As amended by Acts 1977(ss), P.L.4, SEC.17; Acts 1981, P.L.77, SEC.14; P.L.67-1986, SEC.2. Repealed by P.L.192-2002(ss), SEC.191.

 

Notes of Decisions
Cited in 4 cases, 1979–2014 · leading case: Park 100 Dev. Co. v. Indiana Dep't of State Revenue, 429 N.E.2d 220 (Ind. 1981).
Park 100 Dev. Co. v. Indiana Dep't of State Revenue, 429 N.E.2d 220 (Ind. 1981). · cites it 3× ““Pursuant to Ind.Code 6-3-7-1, defendant-appellee, the Indiana Department of State Revenue (Department) assessed a corporation tax liability against Park 100 for 1973 and 1974.”
Indiana Dep't of Revenue v. Glendale-Glenbrook Assocs., 429 N.E.2d 217 (Ind. 1981). · cites it 2× “Ind.Code § 6-3-7-1, supra, was amended in 1981 and now reads as follows: “6-3-7-1.”
Jason A. Fishburn v. Indiana Pub. Retirment Sys., 2 N.E.3d 814 (Ind. Ct. App. 2014). · cites it 2× “2d at 219-220 (holding that the doctrine of legislative acquiescence was clearly applicable to the case, that the department of revenue originally found that Glendale was not liable for payment of a gross income tax under Ind. Code § 6-3-7-1 (b), that no payments were assessed…”
Park 100 Dev. Co. v. Indiana Dept. of State Revenue, 388 N.E.2d 293 (Ind. Ct. App. 1979). “Pursuant to Ind.Code 6-3-7-1, defendant-appellee, the Indiana Department of State Revenue (Department) assessed a corporation tax liability against Park 100 for 1978 and 1974.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.