6-3-4-3-b. Filing Date
Note: This version of section effective 1-1-2023. See also preceding version of this section, effective until 1-1-2023. Sec. 3. (a) Returns required to be made pursuant to section 1 of this chapter shall be filed with the department on or before the later of the following: (1) The 15th day of the fourth month following […]
6-3-4-4. Repealed
Formerly: Acts 1963(ss), c.32, s.404; Acts 1965, c.233, s.18; Acts 1969, c.326, s.5; Acts 1973, P.L.49, SEC.6. As amended by Acts 1977(ss), P.L.4, SEC.10; Acts 1980, P.L.61, SEC.5; Acts 1981, P.L.77, SEC.13; P.L.82-1983, SEC.8; P.L.92-1987, SEC.3; P.L.63-1988, SEC.7; P.L.1-1991, SEC.52; P.L.8-1996, SEC.4. Repealed by P.L.260-1997(ss), SEC.95.
6-3-4-4.1. Estimated Payments; Declaration of Estimated Tax; Electronic Funds Transfer
Sec. 4.1. (a) Any individual required by the Internal Revenue Code or this section to file estimated tax returns and to make payments on account of such estimated tax shall file estimated tax returns and make payments of the tax imposed by this article to the department at the time or times and in the […]
6-3-4-5. Payment of Tax
Sec. 5. When a return of tax is required pursuant to sections 1 and 3 of this chapter, the taxpayer required to make such return shall, without assessment or notice and demand from the department, pay such tax to the department at the time fixed for filing the return without regard to any extension of […]
Chapter 3.1. Repealed
Repealed by P.L.51-1984, SEC.3.
Chapter 3.2. Repealed
Repealed by P.L.51-1984, SEC.3.
Chapter 3.3. Repealed
Repealed by P.L.51-1984, SEC.3.
6-3-3-13. Adoption Credit
Sec. 13. (a) This section applies only to taxable years beginning after December 31, 2014. (b) Each taxable year, an individual who is eligible to claim the credit provided by Section 23 of the Internal Revenue Code on the individual’s federal return for the taxable year is entitled to a credit against the individual’s adjusted […]
Chapter 3.4. Repealed
Repealed by P.L.51-1984, SEC.3.
6-3-3-14.5. Credit for Amounts Expended by Teacher for Classroom Supplies
Sec. 14.5. (a) As used in this section, “classroom supplies” means any items that qualify for the educator expense deduction under Section 62(a)(2)(D) of the Internal Revenue Code (as effective December 31, 2013). (b) Each taxable year, an individual employed as a teacher (as defined in IC 20-18-2-22(a)) is entitled to a credit against the […]