Indiana § 6-3-4.5-18 Reporting requirements; liability for tax; proposed assessment timing;
reduction of the tax attributable to direct or indirect partner; duty to
issue report

Indiana Statutes

§ 6-3-4.5-18 — Reporting requirements; liability for tax; proposed assessment timing; reduction of the tax attributable to direct or indirect partner; duty to issue report

Indiana § 6-3-4.5-18

Art. 3STATE INCOME TAXES

Ch. 4.5Partnership Audit and Administrative Adjustments

This text of Indiana § 6-3-4.5-18 (Reporting requirements; liability for tax; proposed assessment timing; reduction of the tax attributable to direct or indirect partner; duty to issue report) 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 § 6-3-4.5-18 (2026).

Text

(a)If a partnership or tiered partner is required to issue a report, issue an amended statement, or issue other information to a partner, owner, or beneficiary under this chapter, and does not issue such report, statement, or information within the period such issuance is required under this chapter, the partnership or tiered partner shall be liable for any tax that otherwise may be due from the partner, owner, or beneficiary, notwithstanding any other provision in IC 6-3 or IC 6-5.5. The tax rate under this section shall be computed at the highest rate for the taxable year under:

(1)IC 6-3-2-1(b), plus the highest rate imposed in any county under IC 6-3.6;

(2)IC 6-3-2-1(c); or

(3)IC 6-5.5-2-1; unless the partnership or tiered partner can establish that a lower rate should apply, the p

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(a) If a partnership or tiered partner is
required to issue a report, issue an amended statement, or issue other
information to a partner, owner, or beneficiary under this chapter, and
does not issue such report, statement, or information within the period
such issuance is required under this chapter, the partnership or tiered
partner shall be liable for any tax that otherwise may be due from the
partner, owner, or beneficiary, notwithstanding any other provision in
IC 6-3 or IC 6-5.5. The tax rate under this section shall be computed at
the highest rate for the taxable year under:
(1) IC 6-3-2-1(b), plus the highest rate imposed in any county
under IC 6-3.6;
(2) IC 6-3-2-1(c); or
(3) IC 6-5.5-2-1;
unless the partnership or tiered partner can establish that a lower rate
should apply, the partnership or tiered partner has made an election to
be subject to tax under sections 6, 8, or 9 of this chapter, or to the
extent the partnership, tiered partner, or the department can determine
that the tax was otherwise properly reported and remitted. Such tax
shall be considered to be due on the due date of the partnership's or
tiered partner's return for the taxable year, determined without regard
to extensions.
(b) If a partnership or tiered partner issues the report, amended
statement, or other information:
(1) to an address that the partnership or tiered partner knows or
reasonably should know is incorrect; or
(2) if the report, amended statement, or other information not
described in subdivision (1) is returned and the partnership or
tiered partner:
(A) fails to take reasonable steps to determine a proper address
for reissuance within thirty (30) days after the report, amended
statement, or other information is returned; or
(B) takes such steps and fails to reissue the report, amended
statement, or other information to a proper address within thirty
(30) days after the report, amended statement, or other
information is returned;
such report, amended statement, or other information shall be
considered to have not been issued for purposes of this section.
(c) The department may issue a proposed assessment under this
section not later than three (3) years after the department receives a
return or amended return from the partnership or tiered partner for
which the partnership or tiered partner fails to issue reports, amended
statements, or other information, or from the date a partnership is
required to issue partner level adjustments reports to its partners.
(d) If:
(1) a direct or indirect partner files and remits the tax otherwise
due under this section, the assessment to the partnership or tiered
partner under this section shall be reduced by the portion of the
tax attributable to the direct or indirect partner; and
(2) a partnership or tiered partner files and remits the tax under
this section, such tax shall be treated as payment of tax to the
direct or indirect partners. However, in no event shall the direct
or indirect partners be permitted a refund of tax paid by a
partnership or tiered partner under this section unless otherwise
permitted under this chapter or IC 6-8.1-9-1.
(e) Nothing in this section shall be construed to relieve a partnership
or tiered partner from any duty to issue a report, amended statement, or
other information otherwise required under this chapter or under any
other provision of IC 6-3 or IC 6-5.5. If a partnership or tiered partner
issues a report, amended statement, or other information provided
under this chapter after the date otherwise required for issuance, the
department may grant relief to any tiered partner, direct partner, or
indirect partner affected by the late issuance, including extension of
applicable deadlines.

Legislative History

As added by P.L.159-2021, SEC.18. Amended by P.L.137-2022, SEC.50; P.L.138-2022, SEC.8; P.L.178-2022(ts), SEC.9; P.L.201-2023, SEC.99; P.L.80-2025, SEC.5.