Sec. 4. When a taxpayer is required to file a tax return under this chapter, the taxpayer shall, without assessment or notice and demand from the department, pay the tax to the department at the time fixed for filing the return without regard to an extension of time for filing the return. In making an annual return and paying the tax due for a taxable year, a taxpayer is entitled to take a credit for any tax previously paid by it for the taxable year under this chapter.
As added by P.L.347-1989(ss), SEC.1.
Structure Indiana Code
Article 5.5. Taxation of Financial Institutions
6-5.5-6-1. Annual Returns Required
6-5.5-6-2. Time for Filing Returns; Extensions
6-5.5-6-2-b. Time for Filing Returns; Extensions
6-5.5-6-3. Quarterly Estimated Tax; Quarterly Payment by Electronic Fund Transfer
6-5.5-6-5. Certified Copy of Return
6-5.5-6-6. Alteration or Modification of Return; Notice; Form; Time; Penalty
6-5.5-6-7. Forms; Certification of Truth of Information