Indiana § 6-3-4-5 Payment of tax

Indiana Statutes

§ 6-3-4-5 — Payment of tax

Indiana § 6-3-4-5

Art. 3STATE INCOME TAXES

Ch. 4Returns and Remittances

This text of Indiana § 6-3-4-5 (Payment of tax) 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 § 6-3-4-5 (2026).

Text

When a return of tax is required pursuant to
sections 1 and 3 of this chapter, the taxpayer required to make such
return shall, without assessment or notice and demand from the
department, pay such tax to the department at the time fixed for filing
the return without regard to any extension of time for filing the return.
In making a return and paying tax for any taxable year, a taxpayer shall
take credit for any tax previously paid by him for such taxable year.
Formerly: Acts 1963(ss), c.32, s.405. As amended by
P.L.2-1988, SEC.11.

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When a return of tax is required pursuant to
sections 1 and 3 of this chapter, the taxpayer required to make such
return shall, without assessment or notice and demand from the
department, pay such tax to the department at the time fixed for filing
the return without regard to any extension of time for filing the return.
In making a return and paying tax for any taxable year, a taxpayer shall
take credit for any tax previously paid by him for such taxable year.
Formerly: Acts 1963(ss), c.32, s.405. As amended by
P.L.2-1988, SEC.11.