Title 6, TAXATION

Sec. 16. The department of state revenue shall, by mail, give notice of the inheritance tax due as a result of a nonresident decedent's death to the personal representative of the decedent's estate or the trustee of property transferred by the decedent. However, if there is no pe…

Sec. 17. When property is transferred by will and is not specifically bequeathed or devised, the property is, for purposes of this article, to be treated as if it were transferred proportionately to and divided pro rata among all the general legatees and devisees named in the tra…

Sec. 7. If the personal representative of a resident decedent's estate or the trustee or transferee of property transferred by the decedent believes that no inheritance tax is imposed under this article as a result of the decedent's death, the personal representative may file a v…

Sec. 8. (a) If a petition is filed under section 7 of this chapter, the department of state revenue may hold a hearing on the petition. If the department of state revenue elects to hold a hearing, it shall give twenty (20) days notice by mail of the date, time, and place to each …

Sec. 1. (a) Except as provided in this section, a unitary group consisting of at least two (2) taxpayers shall file a combined return covering all the operations of the unitary business and including all of the members of the unitary business. However, only one (1) combined retur…

Sec. 2. A combined return must include the adjusted gross income of all members of the unitary group, even if some of the members would not otherwise be subject to taxation under this article. The department may require a member of a unitary group to provide any information that …

Sec. 3. The department may require and the taxpayer shall furnish information or records that the department determines to be necessary for it to make the determination required under this article. The department may require this information to be included in the taxpayer's retur…

Sec. 1. (a) As used in this section, "letter of findings" includes a supplemental letter of findings. (b) If the department reasonably believes that a person has not reported the proper amount of tax due, the department shall make a proposed assessment of the amount of the unpaid…

Sec. 1.5. (a) This section applies to: (1) department audits, investigations, or reviews; and (2) amended returns filed by a taxpayer; that result in an adjustment to a net operating loss, capital loss, credit, or other tax attribute that does not result in an assessment or refun…

Sec. 2. (a) Except as otherwise provided in this section and section 2.5 of this chapter, the department may not issue a proposed assessment under section 1 of this chapter more than three (3) years after the latest of the date the return is filed, or the following: (1) The due d…

from time limitations Sec. 2.5. (a) If the department determines that a proposed assessment notice includes an individual who is not responsible for the tax liability, a new assessment may be made naming only the taxpayer that is responsible for the tax liability. (b) For assessm…

Sec. 3. (a) If at any time the department finds that a person owing taxes intends to quickly leave the state, remove his property from the state, conceal his property in the state, or do any other act that would jeopardize the collection of those taxes, the department may declare…

Sec. 4. (a) Every person subject to a listed tax must keep books and records so that the department can determine the amount, if any, of the person's liability for that tax by reviewing those books and records. The records referred to in this subsection include all source documen…

Sec. 5. (a) Any person or entity that conducts or sponsors a professional motorsports racing event at a qualified motorsports facility (as defined in IC 5-1-17.5-14) shall provide to the department a list of persons or entities to whom prize money, purses, or other amounts are di…

Sec. 6. (a) If a record or report maintained outside Indiana is required by the department with respect to the administration or collection of the motor carrier fuel tax and surcharge tax under IC 6-6-4.1, the department may require the taxpayer or carrier to make the record or r…