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 Repealed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 Repealed by Acts 1980, P.L.61, SEC.15.
6-3-6-3. Repealed
Formerly: Acts 1963(ss), c.32, s.603; Acts 1969, c.326, s.11; Acts 1971, P.L.64, SEC.6. As amended by Acts 1977(ss), P.L.4, SEC.16; Acts 1978, P.L.2, SEC.619. Repealed by Acts 1980, P.L.61, SEC.15.
6-3-4-17. Quarterly Reports Concerning Local Income Taxes
Sec. 17. Beginning after December 31, 2010, the department and the office of management and budget shall: (1) develop a quarterly report that summarizes the amount reported to and processed by the department under section 4.1(h) of this chapter, section 15.7(a)(3) of this chapter, and IC 6-3.6-8-5 for each county; and (2) make the quarterly […]
6-3-4.5-14. Changes to a Report of Final Partnership Adjustments; Timing
Sec. 14. For purposes of this chapter and IC 6-8.1-5-2, an assessment may not be issued against a direct or indirect partner or partnership with regard to changes related to a report of final partnership adjustments if the report of proposed partnership adjustments is issued by the department to a partnership after the latest of: […]
6-3-4.5-1. Definitions
Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022. Sec. 1. The following definitions apply throughout this chapter: (1) “Adjustment year” means the partnership taxable year described in Section 6225(d)(2) of the Internal Revenue Code. (2) “Administrative adjustment request” means an administrative adjustment request filed by a […]
6-3-4.5-15. Reports; Proposed Assessment; Timing; Protest; Appeal
Sec. 15. (a) If the department receives the partner level adjustments report, amended statement, or similar report 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 for a taxable year of the taxpayer affected by the […]
6-3-4.5-1-b. Definitions
Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022. Sec. 1. The following definitions apply throughout this chapter: (1) “Adjustment year” means the partnership taxable year described in Section 6225(d)(2) of the Internal Revenue Code. (2) “Administrative adjustment request” means an administrative adjustment request filed by a […]
6-3-4.5-16. Incorrect Reporting of Tax Attributes; Proposed Assessment; Refund; Reporting Considered Conclusive for Protest or Appeal
Sec. 16. (a) If the department determines that the partnership correctly reported and allocated tax attributes to its partners on a return or an amended return, but that the taxpayer reported the tax attributes from the partnership incorrectly, and that the taxpayer did not report the proper amount of tax as a result of such […]
6-3-4.5-2. Amended Return; Pass Through Entity; Adjustment for a Review Year; State Adjustment; Partnerships and Tiered Partners; Numerical Tier
Sec. 2. The following apply for purposes of this chapter: (1) If a taxpayer has not filed a return under IC 6-3 or IC 6-5.5 for a taxable year, review year, or adjustment year, any reference to an amended return shall be a reference to an original return that includes any adjustments under this chapter. […]
6-3-4.5-17. Inconsistent Reporting of Tax Attribute; Disclosure; Proposed Assessment; Timing; Reporting Considered Conclusive for Protest or Appeal
Sec. 17. (a) If the department determines that a taxpayer reported a tax attribute in an inconsistent manner with the partnership’s reporting of the tax attribute and the taxpayer does not disclose the inconsistent reporting in a manner prescribed by the department, the department may issue a proposed assessment against the taxpayer as a result […]