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2021 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 (2021)
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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