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, […]
6-3-5-1. Nonresidents; Indiana Income
Sec. 1. The tax imposed by IC 6-3-2 on the adjusted gross income derived from sources within the state of Indiana by persons who are nonresidents of this state, shall not be payable if the laws of the state or territory of residence of such persons, at the time such adjusted gross income was earned […]
6-3-5-2. Repealed
Formerly: Acts 1963(ss), c.32, s.502. As amended by P.L.2-1988, SEC.13. Repealed by P.L.28-1997, SEC.31.
6-3-5-3. Indiana Residents Working in Illinois
Sec. 3. The department of state revenue, with the approval of the governor and the budget agency after the review of the state budget committee, may enter into an agreement with the state of Illinois that establishes a methodology for determining individual income taxes paid by residents of each state to the other state and […]
6-3-5-4. Mutual Economic Development Agreements With Bordering States; Payment Agreement
Sec. 4. (a) If the Indiana economic development corporation established under IC 5-28 and a similar agency or body of a state bordering Indiana enter into an agreement for mutual economic development, the department of state revenue may enter into a payment agreement with that bordering state or an authorized agency of that bordering state. […]
6-3-5-5. Election to Receive Payment in Lieu of Economic Development for a Growing Economy Tax Credit; Requirements
Sec. 5. (a) If the Indiana economic development corporation established by IC 5-28-3-1 enters into an agreement with a taxpayer for an economic development for a growing economy tax credit under IC 6-3.1-13, and the taxpayer elects to forgo claiming the credit against any state tax liability for that taxable year and requests the department […]
6-3-6-1. Repealed
Formerly: Acts 1963(ss), c.32, s.601; Acts 1965, c.233, s.25; Acts 1969, c.326, s.9; Acts 1971, P.L.64, SEC.5. As amended by Acts 1977(ss), P.L.4, SEC.14. Repealed by Acts 1980, P.L.61, SEC.15.
6-3-6-2. Repealed
Formerly: Acts 1963(ss), c.32, s.602; Acts 1969, c.326, s.10. As amended by Acts 1977(ss), P.L.4, SEC.15. Repealed by Acts 1980, P.L.61, SEC.15.