Sec. 28. "Combined income tax return" means any income tax return on which one (1) or more taxpayers report income, deductions, and credits on a combined basis with one (1) or more other entities.
Ind. Code § 6-3-1-28
"Combined income tax return"
Known as the Adjusted Gross Income Tax Act
The act spans §§ 6-3-1-1 to 6-3-1-9 (50 sections).
Applied in 6 court decisions — leading case Cooper Industries, Inc. v. Indiana Department of State Revenue (1996)
Most recently applied in Rent-A-Center East, Inc. v. Indiana Department of State Revenue (September 2015)
As added by P.L.75-1985, SEC.3.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.