2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 6. Filing and Due Dates
6-8.1-6-7. Electronic filing of returns or documents; rules

Universal Citation: IN Code § 6-8.1-6-7 (2018)
IC 6-8.1-6-7 Electronic filing of returns or documents; rules

     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 the department, the department may provide the taxpayer with any documents that would otherwise require delivery by mail by using a secure electronic delivery service developed by the department under IC 6-8.1-3-11.

     (c) The department may adopt rules to establish procedures to implement this section.

As added by P.L.71-1993, SEC.19. Amended by P.L.293-2013(ts), SEC.28.

 

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