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2024 Indiana Code
Title 6. Taxation
Article 3. State Income Taxes
Chapter 4.5. Partnership Audit and Administrative Adjustments
6-3-4.5-4. Partnership's Right to Protest and Appeal
Universal Citation:
IN Code § 6-3-4.5-4 (2024)
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Sec. 4. If the department issues a report of proposed partnership adjustments to a partnership for a taxable year, the partnership shall be considered to be the taxpayer for purposes of IC 6-8.1-5, including all rights to protest and appeal the report of proposed partnership adjustments, except as specifically provided under this chapter.
As added by P.L.159-2021, SEC.18.
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