6-3-4.5-6. Partnership Duties; Partner Level Adjustments Report; Remittance; Tiered Partner Duties; Amended Return; Election
Sec. 6. (a) Once a report of partnership adjustments is considered final, the partnership shall, not later than the applicable deadline: (1) supply to its direct partners and the department a partner level adjustments report attributable to each partner in the form and manner prescribed by the department; and (2) remit any composite tax or […]
6-3-4.5-7. Partner Level Adjustments Report; Assessment; Adjustments to Tax Attributes
Sec. 7. (a) If the department receives the partner level adjustments report or statement required to be provided under section 6 of this chapter and the department determines that a taxpayer has not reported the correct amount of tax to the department, the department shall issue an assessment to the taxpayer of any tax due. […]
6-3-4.5-8. Filing of Amended Partnership Return; Remittance; Tiered Partners; Direct or Indirect Partners; Payment of Tax; Tax Attributes
Sec. 8. (a) If a partnership: (1) determines that it did not correctly report any tax attribute for a taxable year; (2) determines that it did not correctly allocate any tax attribute for a taxable year; or (3) receives final federal adjustments as a result of a federal partnership audit or administrative adjustment request for […]