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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 2.2-6-2

Reporting periods

Official textiac.iga.in.govlast amended

Sec. 2. (a) The Department may permit the taxpayer to divide the year into a different number of reporting periods.

(b) The Department may authorize upon request other fractional periods of the year in lieu of the calendar month including a four (4) week

reporting period of a special reporting period resulting from a 52-53 week year for filing the returns and making payments of such taxes. Allowance

of a different number of reporting periods is at the Department's discretion.

(c) The returns for reporting periods other than calendar months, specifically authorized by the Department are due thirty days after the

last day of the period for which the return is required to be filed.

Amendment history

(Department of State Revenue; Ch. 6, Reg. 6-2.5-6-1(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 61)

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Nearby sections (25 sections)
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  12. 2.2-6-1 · Time limit on returns and payments
  13. 2.2-6-2 · Reporting periods
  14. 2.2-6-3 · Fiscal taxpayer's reporting period
  15. 2.2-6-4 · Accrual basis; reporting and payment
  16. 2.2-6-5 · Consolidated filing
  17. 2.2-6-6 · Sales and use tax collections
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