§ 6-3-4.5-13 — Designation of a state partnership representative; qualifications

Indiana § 6-3-4.5-13

• Jurisdiction: Indiana
• Art. 3: STATE INCOME TAXES
• Ch. 4.5: Partnership Audit and Administrative Adjustments

Text

If the department conducts an audit or
investigation under this chapter, or the partnership receives federal
adjustments covered under sections 9 through 12 of this chapter, the
partnership shall be required to designate a state partnership
representative for that taxable year or review year. The following apply:
(1) With respect to an action required or permitted to be taken by
a partnership under this chapter and a proceeding for
administrative or judicial review with respect to that action, the
state partnership representative for the taxable year shall have
sole authority to act on behalf of the partnership, and the
partnership's direct partners and indirect partners shall be bound
by those actions.
(2) The state partnership representative for a taxable year is the
partnership's federal partnership representative for the taxable
year, unless the partnership designates in writing another person
as its state partnership representative or the partnership has not
designated a federal partnership representative.
(3) The department may establish reasonable qualifications for
and procedures for designating a person, other than the federal
partnership representative, to be the state partnership
representative.

Legislative History

As added by P.L.159-2021, SEC.18.