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2021 Indiana Code
Title 6. Taxation
Article 3. State Income Taxes
Chapter 4.5. Partnership Audit and Administrative Adjustments
- 6-3-4.5-1. Definitions
- 6-3-4.5-2. Amended Return; Pass Through Entity; Adjustment for a Review Year; State Adjustment; Partnerships and Tiered Partners; Numerical Tier
- 6-3-4.5-3. Department Audit or Investigation; Tax Attribute; Preliminary Report; Report of Proposed Partnership Adjustments
- 6-3-4.5-4. Partnership's Right to Protest and Appeal
- 6-3-4.5-5. Final Report; Timing; Protest; Appeal; Settlement Agreement
- 6-3-4.5-6. Partnership Duties; Partner Level Adjustments Report; Remittance; Tiered Partner Duties; Amended Return; Election
- 6-3-4.5-7. Partner Level Adjustments Report; Assessment; Adjustments to Tax Attributes
- 6-3-4.5-8. Filing of Amended Partnership Return; Remittance; Tiered Partners; Direct or Indirect Partners; Payment of Tax; Tax Attributes
- 6-3-4.5-9. Partnership Level Audit; Final Federal Adjustments; Election by an Audited Partnership; Consent to Indiana Law
- 6-3-4.5-10. Reporting and Payment Requirements; Tiered Partners; Rules
- 6-3-4.5-11. Procedures; Alternative Reporting and Payment Method; Application; Timing
- 6-3-4.5-12. Irrevocable Election; No Deduction or Credit; Other State or Local Tax Jurisdictions
- 6-3-4.5-13. Designation of a State Partnership Representative; Qualifications
- 6-3-4.5-14. Changes to a Proposed or Report of Final Partnership Adjustments; Timing
- 6-3-4.5-15. Reports; Proposed Assessment; Timing; Protest; Appeal
- 6-3-4.5-16. Incorrect Reporting of Tax Attributes; Proposed Assessment; Refund; Reporting Considered Conclusive for Protest or Appeal
- 6-3-4.5-17. Inconsistent Reporting of Tax Attribute; Disclosure; Proposed Assessment; Timing; Reporting Considered Conclusive for Protest or Appeal
- 6-3-4.5-18. Reporting Requirements; Liability for Tax; Proposed Assessment Timing; Reduction of the Tax Attributable to Direct or Indirect Partner; Duty to Issue Report
- 6-3-4.5-19. Remitting Payment on Behalf of a Partner; Claim for Refund
- 6-3-4.5-20. Partnership With More Than 10,000 Direct Owners; Extension of Time; Written Agreement; Automatic Extension; Rules
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