Sec. 9. All individuals, corporations, limited liability companies, partnerships, fiduciaries, or associations, in whatever capacity acting, including but without being limited to, lessees or mortgagors of real or personal property, fiduciaries, and employers making payment to other persons of interest, rent, wages, salaries, premiums, annuities, compensation, remunerations, emoluments, other fixed or determinable means, profits and income, or corporate liquidation distributions shall make returns to the department setting forth the amount of such payments and the name and address of the recipient of such payment at such time or times in such manner, and on such forms as prescribed by the department.
Formerly: Acts 1963(ss), c.32, s.409. As amended by P.L.8-1993, SEC.84.
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