Payment of tax

Official textiga.in.govlast amended 1988

Sec. 5. When a return of tax is required pursuant to sections 1 and 3 of this chapter, the taxpayer required to make such return shall, without assessment or notice and demand from the department, pay such tax to the department at the time fixed for filing the return without regard to any extension of time for filing the return. In making a return and paying tax for any taxable year, a taxpayer shall take credit for any tax previously paid by him for such taxable year.
Formerly: Acts 1963(ss), c.32, s.405. As amended by P.L.2-1988, SEC.11.

Amendment history

Formerly: Acts 1963(ss), c.32, s.405. As amended by P.L.2-1988, SEC.11.

Source: view the official text

Nearby sections (25 sections)

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6-3-3-12.1 · Credit for contributions to ABLE account; date of
6-3-3-13 · Adoption credit
6-3-3-14.5 · Credit for amounts expended by teacher for classroom…
6-3-3-14.6 · Repealed
6-3-4-1 · Who must make returns
6-3-4-1.5 · Returns filed by professional preparers
6-3-4-2 · Returns; fiduciaries; husband and wife
6-3-4-3 · Filing date
6-3-4-4 · Repealed
6-3-4-4.1 · Estimated payments; declaration of estimated tax; electronic
6-3-4-4.2 · Estimated payments by corporate taxpayers; report and
6-3-4-5 · Payment of tax
6-3-4-6 · Furnishing federal return to department; notice of
6-3-4-7 · Repealed
6-3-4-8 · Income withholding; wages; reports; penalties
6-3-4-8.1 · Monthly return and remittance; periodic deposit and
6-3-4-8.2 · Income withholding; gambling winnings
6-3-4-8.5 · Liability of transferee of property
6-3-4-9 · Reports of payment to recipients
6-3-4-10 · Partnership returns
6-3-4-11 · Partnerships not subject to tax
6-3-4-12 · Nonresident partners; withholding rate; returns; credits for
6-3-4-13 · Corporations; withholding from dividends to nonresident
6-3-4-13.5 · Income withholding; first payment of prize money; racing

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