Sec. 8. In the case of a transferee of the property of a transferor, liability for an accrued tax liability of the transferor is transferred to the transferee as provided in Section 6901 of the Internal Revenue Code.
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