Indiana Statutes

§ 6-3-4.5-11 — Procedures; alternative reporting and payment method; application; timing

Indiana § 6-3-4.5-11
JurisdictionIndiana
Art. 3STATE INCOME TAXES
Ch. 4.5Partnership Audit and Administrative Adjustments

This text of Indiana § 6-3-4.5-11 (Procedures; alternative reporting and payment method; application; timing) 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 § 6-3-4.5-11 (2026).

Text

Under procedures adopted by and subject to the approval of the department, an audited partnership or tiered partner may enter into an agreement with the department to utilize an alternative reporting and payment method, including applicable time requirements or any other provision of section 9 of this chapter, if the audited partnership or tiered partner demonstrates that the requested method will reasonably provide for the reporting and payment of taxes due. Application for approval of an alternative reporting and payment method must be made by the audited partnership or tiered partner within the time for election as provided in section 9(c)(1) of this chapter.

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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"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 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"
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Bluebook (online)
Indiana § 6-3-4.5-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3-4.5-11.