Sec. 19. If a partnership or tiered partner remits a payment on behalf of a partner, shareholder, or beneficiary as a result of this chapter, the partner, shareholder, or beneficiary may file a claim for refund with regard to any overpayment remitted on its behalf not later than the date on which the partner, shareholder, or beneficiary is required to file an amended return under this chapter or the date otherwise prescribed under IC 6-8.1-9-1, whichever is later.
As added by P.L.159-2021, SEC.18.
Structure Indiana Code
Chapter 4.5. Partnership Audit and Administrative Adjustments
6-3-4.5-4. Partnership's Right to Protest and Appeal
6-3-4.5-5. Report of Partnership Adjustments; Timing; Protest; Appeal; Settlement Agreement
6-3-4.5-7. Partner Level Adjustments Report; Assessment; Adjustments to Tax Attributes
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 Report of Final Partnership Adjustments; Timing
6-3-4.5-15. Reports; Proposed Assessment; Timing; Protest; Appeal
6-3-4.5-19. Remitting Payment on Behalf of a Partner; Claim for Refund