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 Repealed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 Repealed by Acts 1980, P.L.61, SEC.15.
6-3-4.5-5. Report of Partnership Adjustments; Timing; Protest; Appeal; Settlement Agreement
Sec. 5. (a) For purposes of this chapter, a report of proposed partnership adjustments for a taxable year is considered a report of final partnership adjustments upon the latest of: (1) the last day a protest of the report of proposed partnership adjustments could have been filed by the partnership, if no protest is filed; […]
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 […]
6-3-4.5-9. Partnership Level Audit; Final Federal Adjustments; Election by an Audited Partnership; Consent to Indiana Law
Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022. Sec. 9. (a) Partnerships and partners shall report final federal adjustments arising from a partnership level audit or an administrative adjustment request and make payments as required under this section. (b) Final federal adjustments subject to the requirements […]
6-3-4.5-9-b. Partnership Level Audit; Final Federal Adjustments; Election by an Audited Partnership; Consent to Indiana Law
Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022. Sec. 9. (a) Partnerships and partners shall report final federal adjustments arising from a partnership level audit or an administrative adjustment request and make payments as required under this section. (b) Final federal adjustments subject to the requirements […]
6-3-4.5-10. Reporting and Payment Requirements; Tiered Partners; Rules
Sec. 10. (a) The direct and indirect partners of an audited partnership that are tiered partners, and all of the partners, owners, and beneficiaries of those tiered partners that are subject to tax under IC 6-3 or IC 6-5.5, are subject to the reporting and payment requirements of section 8 of this chapter. (b) The […]
6-3-4.5-11. Procedures; Alternative Reporting and Payment Method; Application; Timing
Sec. 11. Under procedures adopted by and subject to the approval of the department, an audited partnership or tiered partner may enter into an agreement with the department to utilize an alternative reporting and payment method, including applicable time requirements or any other provision of section 9 of this chapter, if the audited partnership or […]