Sec. 5. When a return of tax is required pursuant to sections 1 and 3 of this chapter, the taxpayer required to make such return shall, without assessment or notice and demand from the department, pay such tax to the department at the time fixed for filing the return without regard to any extension of time for filing the return. In making a return and paying tax for any taxable year, a taxpayer shall take credit for any tax previously paid by him for such taxable year.
Formerly: Acts 1963(ss), c.32, s.405. As amended by P.L.2-1988, SEC.11.
Structure Indiana Code
Chapter 4. Returns and Remittances
6-3-4-1. Who Must Make Returns
6-3-4-1.5. Returns Filed by Professional Preparers
6-3-4-2. Returns; Fiduciaries; Husband and Wife
6-3-4-4.1. Estimated Payments; Declaration of Estimated Tax; Electronic Funds Transfer
6-3-4-6. Furnishing Federal Return to Department; Notice of Modification; Amended Returns
6-3-4-8. Income Withholding; Wages; Reports; Penalties
6-3-4-8.2. Income Withholding; Gambling Winnings
6-3-4-8.5. Liability of Transferee of Property
6-3-4-9. Reports of Payment to Recipients
6-3-4-11. Partnerships Not Subject to Tax
6-3-4-12. Nonresident Partners; Withholding Rate; Returns; Credits for Tax Withheld
6-3-4-13. Corporations; Withholding From Dividends to Nonresident Shareholders
6-3-4-14. Affiliated Group of Corporations; Consolidated Returns
6-3-4-15.1. Prescribe Procedures
6-3-4-16. Procedures to Implement Crosschecks Between Certain Forms
6-3-4-16.3. Corporations; Electronic Return; Exceptions
6-3-4-16.5. Electronic Filing; Withholding