Indiana § 6-3-4.5-16 Incorrect reporting of tax attributes; proposed assessment; refund;
reporting considered conclusive for protest or appeal

Indiana Statutes

§ 6-3-4.5-16 — Incorrect reporting of tax attributes; proposed assessment; refund; reporting considered conclusive for protest or appeal

Indiana § 6-3-4.5-16

Art. 3STATE INCOME TAXES

Ch. 4.5Partnership Audit and Administrative Adjustments

This text of Indiana § 6-3-4.5-16 (Incorrect reporting of tax attributes; proposed assessment; refund; reporting considered conclusive for protest or appeal) 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 § 6-3-4.5-16 (2026).

Text

(a)If the department determines that the partnership correctly reported and allocated tax attributes to its partners on a return or an amended return, but that the taxpayer reported the tax attributes from the partnership incorrectly, and that the taxpayer did not report the proper amount of tax as a result of such tax attributes for any year affected by the partnership return or amended return, the department may issue a proposed assessment against the taxpayer not later than one hundred eighty (180) days after the applicable deadline for the taxpayer or the date otherwise prescribed in IC 6-8.1-5-2 for issuing a proposed assessment against the taxpayer, whichever is later.

(b)If the amended return filed by the partnership would result in a refund to one (1) or more direct or indirect p

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(a) If the department determines that the
partnership correctly reported and allocated tax attributes to its partners
on a return or an amended return, but that the taxpayer reported the tax
attributes from the partnership incorrectly, and that the taxpayer did not
report the proper amount of tax as a result of such tax attributes for any
year affected by the partnership return or amended return, the
department may issue a proposed assessment against the taxpayer not
later than one hundred eighty (180) days after the applicable deadline
for the taxpayer or the date otherwise prescribed in IC 6-8.1-5-2 for
issuing a proposed assessment against the taxpayer, whichever is later.
(b) If the amended return filed by the partnership would result in a
refund to one (1) or more direct or indirect partners, the partner must
file an amended return not later than:
(1) the date prescribed under IC 6-8.1-9-1 for the partner to claim
a refund, if the amended return is not the result of a change by the
Internal Revenue Service; or
(2) if the adjustment is the result of a change by the Internal
Revenue Service, the applicable deadline for the partner, or the
date prescribed under IC 6-8.1-9-1, whichever is later.
(c) For purposes of any protest or appeal from an amended return
under this section, any reporting by the partnership shall be considered
conclusive with regard to the direct and indirect partners of the
partnership.