Indiana Code — Title 6 (Taxation)
IC 6-3-4-9
Reports of payment to recipients
Sec. 9. All individuals, corporations, limited liability companies, partnerships, fiduciaries, or associations, in whatever capacity acting, including but without being limited to, lessees or mortgagors of real or personal property, fiduciaries, and employers making payment to other persons of interest, rent, wages, salaries, premiums, annuities, compensation, remunerations, emoluments, other fixed or determinable means, profits and income, or corporate liquidation distributions shall make returns to the department setting forth the amount of such payments and the name and address of the recipient of such payment at such time or times in such manner, and on such forms as prescribed by the department.
Formerly: Acts 1963(ss), c.32, s.409. As amended by P.L.8-1993, SEC.84.
Amendment history
Formerly: Acts 1963(ss), c.32, s.409. As amended by P.L.8-1993, SEC.84.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-3-4-4 · Repealed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- 6-3-4-7 · Repealed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
- 6-3-4-14 · Affiliated group of corporations; consolidated returns
- 6-3-4-15 · Trusts or estates; distribution of income to nonresident
- 6-3-4-15.1 · Prescribe procedures
- 6-3-4-15.7 · Annuity, pension, retirement, or other deferred…
- 6-3-4-16 · Procedures to implement crosschecks between certain forms
- 6-3-4-16.3 · Corporations; electronic return; exceptions
- 6-3-4-16.5 · Electronic filing; withholding