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323 chapters · 4,465 sections in this title.
Ind. Code § 6-3-4.5-14 Changes to a report of final partnership adjustments; timing
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Sec. 14. For purposes of this chapter and IC 6-8.1-5-2, an assessment may not be issued against a direct or indirect partner or partnership with regard to changes related to a report of final partnership adjustments if the report of proposed partnership adjustments is issued by t…
Ind. Code § 6-3-4.5-15 Reports; proposed assessment; timing; protest; appeal
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Sec. 15. (a) If the department receives the partner level adjustments report, amended statement, or similar report required to be provided under section 6 of this chapter and the department determines that a taxpayer has not reported the correct amount of tax to the department fo…
Ind. Code § 6-3-4.5-16 Incorrect reporting of tax attributes; proposed assessment; refund; reporting considered conclusive for protest or appeal
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Sec. 16. (a) If the department determines that the partnership correctly reported and allocated tax attributes to its partners on a return or an amended return, but that the taxpayer reported the tax attributes from the partnership incorrectly, and that the taxpayer did not repor…
Ind. Code § 6-3-4.5-17 Inconsistent reporting of tax attribute; disclosure; proposed assessment; timing; reporting considered conclusive for protest or appeal
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Sec. 17. (a) If the department determines that a taxpayer reported a tax attribute in an inconsistent manner with the partnership's reporting of the tax attribute and the taxpayer does not disclose the inconsistent reporting in a manner prescribed by the department, the departmen…