Indiana Statutes
§ 6-3-4-16.3 — Corporations; electronic return; exceptions
Indiana § 6-3-4-16.3
This text of Indiana § 6-3-4-16.3 (Corporations; electronic return; exceptions) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-3-4-16.3 (2026).
Text
3.
(a)For taxable years ending after
December 31, 2021, a corporation other than a corporation described
in IC 6-3-2-2.8(2) subject to tax under this article and that has more
than one million dollars ($1,000,000) in gross income (as defined in
Section 61 of the Internal Revenue Code) for the taxable year shall file
a return required under section 1(3) of this chapter for that taxable year
in an electronic manner specified by the department.
(b)If the department does not specify an electronic format for filing
the required return for a corporation for purposes of section 1(3) of this
chapter, the corporation is not required to file in an electronic manner.
(c)Notwithstanding any other provision of this section, the
department may provide exceptions to the requirement to file a return
in
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Legislative History
As added by P.L.159-2021, SEC.17.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-3-4-16.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3-4-16.3.