Indiana Code
Article 3. State Income Taxes
Chapter 4.5. Partnership Audit and Administrative Adjustments

6-3-4.5-1. Definitions - Note: This version of section effective until 7-1-2022. See also...

6-3-4.5-1-b. Definitions - Note: This version of section effective 7-1-2022. See also preceding...

6-3-4.5-2. Amended Return; Pass Through Entity; Adjustment for a Review Year; State Adjustment; Partnerships and Tiered Partners; Numerical Tier - Sec. 2. The following apply for purposes of this chapter:...

6-3-4.5-3. Department Audit or Investigation; Tax Attribute; Report of Proposed Partnership Adjustments - Sec. 3. (a) If the department conducts an audit or...

6-3-4.5-4. Partnership's Right to Protest and Appeal - Sec. 4. If the department issues a report of proposed...

6-3-4.5-5. Report of Partnership Adjustments; Timing; Protest; Appeal; Settlement Agreement - Sec. 5. (a) For purposes of this chapter, a report...

6-3-4.5-6. Partnership Duties; Partner Level Adjustments Report; Remittance; Tiered Partner Duties; Amended Return; Election - Sec. 6. (a) Once a report of partnership adjustments is...

6-3-4.5-7. Partner Level Adjustments Report; Assessment; Adjustments to Tax Attributes - Sec. 7. (a) If the department receives the partner level...

6-3-4.5-8. Filing of Amended Partnership Return; Remittance; Tiered Partners; Direct or Indirect Partners; Payment of Tax; Tax Attributes - Sec. 8. (a) If a partnership: (1) determines that it...

6-3-4.5-9. Partnership Level Audit; Final Federal Adjustments; Election by an Audited Partnership; Consent to Indiana Law - Note: This version of section effective until 7-1-2022. See also...

6-3-4.5-9-b. Partnership Level Audit; Final Federal Adjustments; Election by an Audited Partnership; Consent to Indiana Law - Note: This version of section effective 7-1-2022. See also preceding...

6-3-4.5-10. Reporting and Payment Requirements; Tiered Partners; Rules - Sec. 10. (a) The direct and indirect partners of an...

6-3-4.5-11. Procedures; Alternative Reporting and Payment Method; Application; Timing - Sec. 11. Under procedures adopted by and subject to the...

6-3-4.5-12. Irrevocable Election; No Deduction or Credit; Other State or Local Tax Jurisdictions - Sec. 12. (a) The election made pursuant to section 9(c)...

6-3-4.5-13. Designation of a State Partnership Representative; Qualifications - Sec. 13. If the department conducts an audit or investigation...

6-3-4.5-14. Changes to a Report of Final Partnership Adjustments; Timing - Sec. 14. For purposes of this chapter and IC 6-8.1-5-2,...

6-3-4.5-15. Reports; Proposed Assessment; Timing; Protest; Appeal - Sec. 15. (a) If the department receives the partner level...

6-3-4.5-16. Incorrect Reporting of Tax Attributes; Proposed Assessment; Refund; Reporting Considered Conclusive for Protest or Appeal - Sec. 16. (a) If the department determines that the partnership...

6-3-4.5-17. Inconsistent Reporting of Tax Attribute; Disclosure; Proposed Assessment; Timing; Reporting Considered Conclusive for Protest or Appeal - Sec. 17. (a) If the department determines that a taxpayer...

6-3-4.5-18. Reporting Requirements; Liability for Tax; Proposed Assessment Timing; Reduction of the Tax Attributable to Direct or Indirect Partner; Duty to Issue Report - Note: This version of section effective until 7-1-2022. See also...

6-3-4.5-18-b. Reporting Requirements; Liability for Tax; Proposed Assessment Timing; Reduction of the Tax Attributable to Direct or Indirect Partner; Duty to Issue Report - Note: This version of section effective 7-1-2022. See also preceding...

6-3-4.5-19. Remitting Payment on Behalf of a Partner; Claim for Refund - Sec. 19. If a partnership or tiered partner remits a...

6-3-4.5-20. Partnership With More Than 10,000 Direct Owners; Extension of Time; Written Agreement; Automatic Extension; Rules - Sec. 20. (a) Notwithstanding any other provision of this chapter...