§ 6-3-4-3 — Filing date

(a) Returns required to be made pursuant to
section 1 of this chapter shall be filed with the department on or before
the later of the following:
(1) The 15th day of the fourth month following the close of the
taxable year.
(2) For a corporation whose federal tax return is due on or after
the date set forth in subdivision (1), as determined without regard
to any extensions, Saturdays, Sundays, or holidays recognized by
the Internal Revenue Service, the 15th day of the fifth month
following the close of the taxable year.
(b) If the due date for a federal income tax return is extended by the
Internal Revenue Service to a date that is later than the date specified
in subsection (a)(1) or (a)(2) (as applicable), the department may
extend the due date of a return required to be made under section 1 of
this chapter to reflect the due date permitted for the federal income tax
return.
(c) If the due date for a federal income tax return in the Internal
Revenue Code, as determined without regard to any extensions,
Saturdays, Sundays, or holidays recognized by the Internal Revenue
Service, is later than the date provided in subsection (a), the due date
for the return made pursuant to section 1 of this chapter shall be the
later of the due date for the federal income tax return or the due date
provided under this section.
Formerly: Acts 1963(ss), c.32, s.403. As amended by Acts
1980, P.L.61, SEC.4; P.L.172-2011, SEC.58; P.L.212-2018(ss),
SEC.23; P.L.137-2022, SEC.37.