Indiana § 6-8.1-6-7 Electronic filing of returns or documents; rules

Indiana Statutes

§ 6-8.1-6-7 — Electronic filing of returns or documents; rules

Indiana § 6-8.1-6-7

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 6Filing and Due Dates

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Bluebook

Ind. Code § 6-8.1-6-7 (2026).

Text

(a)Notwithstanding any other provisions of this title, the commissioner may permit the filing of any return or document by electronic data submission.

(b)This subsection applies to a taxpayer required to report and remit state gross retail taxes or amounts withheld under IC 6-3-4-8 electronically. If the taxpayer provides written consent to the department, the department may provide the taxpayer with any documents that would otherwise require delivery by mail by using a secure electronic delivery service developed by the department under IC 6-8.1-3-11.

(c)The department may adopt rules to establish procedures to implement this section.

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(a) Notwithstanding any other provisions of this
title, the commissioner may permit the filing of any return or document
by electronic data submission.
(b) This subsection applies to a taxpayer required to report and remit
state gross retail taxes or amounts withheld under IC 6-3-4-8
electronically. If the taxpayer provides written consent to the
department, the department may provide the taxpayer with any
documents that would otherwise require delivery by mail by using a
secure electronic delivery service developed by the department under
IC 6-8.1-3-11.
(c) The department may adopt rules to establish procedures to
implement this section.