Indiana Statutes
§ 6-3-4.5-3.5 — Underreporting of tax due by partner in partnership
Indiana § 6-3-4.5-3.5
This text of Indiana § 6-3-4.5-3.5 (Underreporting of tax due by partner in partnership) 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 § 6-3-4.5-3.5 (2026).
Text
5.If a partnership is assessed tax due pursuant
to IC 6-3-2.1, IC 6-3-4-12, IC 6-5.5-2-8, or this chapter as a result of
underreporting the tax due for one (1) or more partners, the provisions
of this chapter for timeliness of assessments, reporting, and rights to
appeal apply in the same manner as a report of proposed partnership
adjustments, except as specifically provided in this chapter.
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Legislative History
As added by P.L.1-2023, SEC.13.
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Repealed§ 6-1.1-1-14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 § 6-3-4.5-3.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3-4.5-3.5.