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 Notwithstanding the repeal of IC 6-3-8-5 by P.L.192-2002(ss), the provisions of IC 6-3-8-5 (repealed) apply to the imposition, collection, payment, and administration of the supplemental net income tax imposed under this chapter, including the requirement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 (a) The supplemental net income tax imposed under IC 6-3-8 (repealed) for that taxable year is equal to the result determined under STEP TWO of the following formula: STEP ONE: Determine the product of the taxpayer’s net income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 […]
6-3-4.5-18. Reporting Requirements; Liability for Tax; Proposed Assessment Timing; Reduction of the Tax Attributable to Direct or Indirect Partner; Duty to Issue Report
Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022. Sec. 18. (a) If a partnership or tiered partner is required to issue a report, issue an amended statement, or issue other information to a partner, owner, or beneficiary under this chapter, and does not issue such report, […]
6-3-6-8. Repealed
Formerly: Acts 1963(ss), c.32, s.608; Acts 1965, c.233, s.27. As amended by Acts 1978, P.L.2, SEC.620; Acts 1979, P.L.72, SEC.1; Acts 1979, P.L.321, SEC.3. Repealed by Acts 1980, P.L.61, SEC.15.
6-3-4.5-18-b. Reporting Requirements; Liability for Tax; Proposed Assessment Timing; Reduction of the Tax Attributable to Direct or Indirect Partner; Duty to Issue Report
Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022. Sec. 18. (a) If a partnership or tiered partner is required to issue a report, issue an amended statement, or issue other information to a partner, owner, or beneficiary under this chapter, and does not issue such report, […]
6-3-6-9. Repealed
Formerly: Acts 1963(ss), c.32, s.609. Repealed by Acts 1980, P.L.61, SEC.15.
6-3-4.5-19. Remitting Payment on Behalf of a Partner; Claim for Refund
Sec. 19. If a partnership or tiered partner remits a payment on behalf of a partner, shareholder, or beneficiary as a result of this chapter, the partner, shareholder, or beneficiary may file a claim for refund with regard to any overpayment remitted on its behalf not later than the date on which the partner, shareholder, […]
6-3-6-10. Taxpayers’ Record Keeping Requirements; False Entries; Offenses
Sec. 10. (a) A taxpayer subject to taxation under this article shall keep and preserve records and any other books or accounts as required by IC 6-8.1-5-4. All the records shall be kept open for examination at any time by the department or its authorized agents. A taxpayer who violates this subsection or fails to […]
6-3-4.5-20. Partnership With More Than 10,000 Direct Owners; Extension of Time; Written Agreement; Automatic Extension; Rules
Sec. 20. (a) Notwithstanding any other provision of this chapter or IC 6-8.1, if, before the end of the time period within which the department may take an action under this chapter: (1) in the case of a partnership or tiered partner that has more than ten thousand (10,000) direct owners, the department shall extend […]
6-3-6-11. Evasion of Tax; Offenses; Prosecution
Sec. 11. (a) It is a Level 6 felony for a taxpayer to fail to make any return required to be made under this article, or to make any false return or false statement in any return, with intent to defraud the state or to evade the payment of the tax, or any part thereof, […]