6-3-4-8.5. Liability of Transferee of Property
Sec. 8.5. In the case of a transferee of the property of a transferor, liability for any accrued tax liability of the transferor is transferred to the transferee as provided in section 6901 of the Internal Revenue Code. As added by Acts 1977(ss), P.L.4, SEC.12.
6-3-4-9. Reports of Payment to Recipients
Sec. 9. All individuals, corporations, limited liability companies, partnerships, fiduciaries, or associations, in whatever capacity acting, including but without being limited to, lessees or mortgagors of real or personal property, fiduciaries, and employers making payment to other persons of interest, rent, wages, salaries, premiums, annuities, compensation, remunerations, emoluments, other fixed or determinable means, profits and […]
Chapter 3.5. Repealed
Repealed by P.L.51-1984, SEC.4.
6-3-3-14.6. Repealed
As added by P.L.213-2015, SEC.83. Amended by P.L.181-2016, SEC.26; P.L.217-2017, SEC.65. Repealed by P.L.108-2019, SEC.120.
Chapter 3.6. Repealed
Repealed by P.L.51-1984, SEC.3.
6-3-4-1. Who Must Make Returns
Sec. 1. Returns with respect to taxes imposed by this act shall be made by the following: (1) Every resident individual having for the taxable year gross income in an amount greater than the modifications provided under IC 6-3-1-3.5(a)(3) and IC 6-3-1-3.5(a)(4). (2) Every nonresident individual having for the taxable year any gross income from […]
Chapter 3.7. Repealed
Repealed by P.L.51-1984, SEC.3.
6-3-4-1.5. Returns Filed by Professional Preparers
Sec. 1.5. (a) If a professional preparer files more than: (1) one hundred (100) returns in a calendar year before 2012; (2) fifty (50) returns in calendar year 2012; and (3) ten (10) returns in a calendar year after 2012; for persons described in section 1(1) or 1(2) of this chapter, in the immediately following […]
Chapter 3.8. Repealed
Repealed by P.L.51-1984, SEC.3.
6-3-4-2. Returns; Fiduciaries; Husband and Wife
Sec. 2. (a) If an individual is deceased, the return of such individual shall be made by the individual’s executor, administrator, or other person charged with the property of such decedent. (b) If an individual is unable to make a return, the return of such individual shall be made by a duly authorized agent, the […]