Note: This version of section effective 1-1-2023. See also preceding version of this section, effective until 1-1-2023. Sec. 1. (a) This subsection does not apply to a person’s Indiana adjusted gross income tax return or a person’s financial institutions tax return. If a person responsible for filing a tax return is unable to file the […]
Note: This version of section effective until 1-1-2023. See also following version of this section, effective 1-1-2023. Sec. 1. (a) This subsection does not apply to a person’s Indiana adjusted gross income tax return or a person’s financial institutions tax return. If a person responsible for filing a tax return is unable to file the […]
Note: This repeal of section effective 1-1-2023. See also preceding version of this section, effective until 1-1-2023. As added by Acts 1980, P.L.61, SEC.1. Repealed by P.L.137-2022, SEC.86.
Note: This version of section effective until 1-1-2023. See also following repeal of this section, effective 1-1-2023. Sec. 2. If any due date falls on a Saturday, a Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the act that must be performed by that date is timely if performed […]
Sec. 3. (a) A document, including a form, a return, a payment, or a writing of any type, which must be filed with the department by a prescribed date, is considered filed: (1) in cases where it is mailed through the United States mail, on the date displayed on the post office cancellation mark stamped […]
Sec. 4. All returns and forms that a person is required to file under the provisions of law relating to any of the listed taxes must be certified true under penalties of perjury. As added by Acts 1980, P.L.61, SEC.1.
Sec. 4.5. A taxpayer that is required under IC 6-3-4-1 to file a return shall round to the nearest whole dollar an amount or item reported on the return. The following apply if an amount or item is rounded: (1) An amount or item of at least fifty cents ($0.50) must be rounded up to […]
Sec. 5. The department shall request from each taxpayer the amount of the taxpayer’s gross income (as defined in Section 61 of the Internal Revenue Code) derived from sources within or outside Indiana using the provisions applicable to determining the source of adjusted gross income that are set forth in IC 6-3-2-2. The taxpayer shall […]
As added by P.L.347-1989(ss), SEC.19. Amended by P.L.21-1990, SEC.38. Repealed by P.L.18-1994, SEC.47.
Sec. 7. (a) Notwithstanding any other provisions of this title, the commissioner may permit the filing of any return or document by electronic data submission. (b) This subsection applies to a taxpayer required to report and remit state gross retail taxes or amounts withheld under IC 6-3-4-8 electronically. If the taxpayer provides written consent to […]
Sec. 8. (a) The department in cooperation with the department of local government finance and the budget agency shall provide information annually that: (1) identifies the total number of individual taxpayers that live within a particular incorporated city or town; (2) identifies the total individual adjusted gross income of those taxpayers; and (3) includes any […]
