6-3-8.1-1. Application of Chapter
Sec. 1. This chapter applies to a taxpayer that: (1) was subject to the supplemental net income tax under IC 6-3-8 (before its repeal) before January 1, 2003; and (2) has a taxable year that begins before January 1, 2003, and ends after December 31, 2002. As added by P.L.220-2011, SEC.140.
6-3-8.1-2. Provisions Applying to Imposition and Collection of Supplemental Net Income Tax; Filing of Estimated Tax Return and Final Tax Return
Sec. 2. Notwithstanding the repeal of IC 6-3-8-5 by P.L.192-2002(ss), the provisions of IC 6-3-8-5 (repealed) apply to the imposition, collection, payment, and administration of the supplemental net income tax imposed under this chapter, including the requirement related to filing the taxpayer’s estimated supplemental net income tax return and paying the taxpayer’s estimated supplemental net […]
6-3-8.1-3. Determination of Supplemental Net Income Tax; Forms and Procedures
Sec. 3. (a) The supplemental net income tax imposed under IC 6-3-8 (repealed) for that taxable year is equal to the result determined under STEP TWO of the following formula: STEP ONE: Determine the product of the taxpayer’s net income for the taxpayer’s regular taxable year multiplied by a tax rate equal to four and […]
6-3-6-12. Repealed
Formerly: Acts 1963(ss), c.32, s.612. Repealed by Acts 1980, P.L.61, SEC.15.
6-3-6-13. Repealed
Formerly: Acts 1963(ss), c.32, s.613. Repealed by Acts 1980, P.L.61, SEC.15.
6-3-6-14. Repealed
Formerly: Acts 1963(ss), c.32, s.614. Repealed by Acts 1980, P.L.61, SEC.15.
6-3-7-1. Repealed
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 Repealed by P.L.192-2002(ss), SEC.191.
6-3-7-2. Repealed
Formerly: Acts 1963(ss), c.32, s.702. Repealed by Acts 1980, P.L.61, SEC.15.
6-3-7-2.5. Repealed
As added by P.L.390-1987(ss), SEC.38. Repealed by P.L.192-2002(ss), SEC.191.
6-3-7-3. Collected Revenue; Distribution and Use
Sec. 3. (a) All revenues derived from collection of the adjusted gross income tax imposed on corporations shall be deposited in the state general fund. (b) All revenues derived from collection of the adjusted gross income tax imposed on persons shall be deposited in the state general fund. Formerly: Acts 1963(ss), c.32, s.704; Acts 1965, […]