323 chapters · 4,465 sections in this title.
Ind. Code § 6-3-8.1-1 Application of chapter
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Sec. 1. This chapter applies to a taxpayer that: (1) was subject to the supplemental net income tax under IC 6-3-8 (before its repeal) before January 1, 2003; and (2) has a taxable year that begins before January 1, 2003, and ends after December 31, 2002. As added by P.L.220-2011…
Ind. Code § 6-3-8.1-2 Provisions applying to imposition and collection of supplemental net income tax; filing of estimated tax return and final tax return
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Sec. 2. Notwithstanding the repeal of IC 6-3-8-5 by P.L.192-2002(ss), the provisions of IC 6-3-8-5 (repealed) apply to the imposition, collection, payment, and administration of the supplemental net income tax imposed under this chapter, including the requirement related to filin…
Ind. Code § 6-3-8.1-3 Determination of supplemental net income tax; forms and procedures
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Sec. 3. (a) The supplemental net income tax imposed under IC 6-3-8 (repealed) for that taxable year is equal to the result determined under STEP TWO of the following formula: STEP ONE: Determine the product of the taxpayer's net income for the taxpayer's regular taxable year mult…
Ind. Code § 6-1.1-8.1-1 Applicability
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Sec. 1. This chapter applies to assessment dates after December 31, 2022. As added by P.L.236-2023, SEC.20. Amended by P.L.9-2024, SEC.166.