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323 chapters · 4,465 sections in this title.
Ind. Code § 6-3-4.5-1 Definitions
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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 pa…
Ind. Code § 6-3-4.5-10 Reporting and payment requirements; tiered partners; rules
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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…
Ind. Code § 6-3-4.5-11 Procedures; alternative reporting and payment method; application; timing
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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…
Ind. Code § 6-3-4.5-12 Irrevocable election; no deduction or credit; other state or local tax jurisdictions
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Sec. 12. (a) The election made pursuant to section 9(c) of this chapter is irrevocable unless the department, in its discretion, determines otherwise. (b) If properly reported and paid by the audited partnership or tiered partner, the amount determined under section 9(c)(2) of th…