Indiana Statutes
§ 6-3-4.5-10 — Reporting and payment requirements; tiered partners; rules
Indiana § 6-3-4.5-10
This text of Indiana § 6-3-4.5-10 (Reporting and payment requirements; tiered partners; rules) 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 § 6-3-4.5-10 (2026).
Text
(a)The direct and indirect partners of an
audited partnership that are tiered partners, and all of the partners,
owners, and beneficiaries of those tiered partners that are subject to tax
under IC 6-3 or IC 6-5.5, are subject to the reporting and payment
requirements of section 8 of this chapter.
(b)The tiered partners who are partnerships are entitled to make the
elections provided by section 9(c) of this chapter, provided that such
an election is made not later than the due date by which the tiered
partner is otherwise required to furnish statements or other reports to
its partners under section 8(b)(2) of this chapter.
(c)The department may adopt rules under IC 4-22-2 to establish
procedures and interim time periods for the reports and payments
required by tiered partners and their p
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Legislative History
As added by P.L.159-2021, SEC.18.
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Repealed§ 6-1.1-1-14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 § 6-3-4.5-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3-4.5-10.