Indiana Code — Title 6 (Taxation)
IC 6-3-4.5-11
Procedures; alternative reporting and payment method;
application; timing
Sec. 11. Under procedures adopted by and subject to the approval of the department, an audited partnership or tiered partner may enter into an agreement with the department to utilize an alternative reporting and payment method, including applicable time requirements or any other provision of section 9 of this chapter, if the audited partnership or tiered partner demonstrates that the requested method will reasonably provide for the reporting and payment of taxes due. Application for approval of an alternative reporting and payment method must be made by the audited partnership or tiered partner within the time for election as provided in section 9(c)(1) of this chapter.
As added by P.L.159-2021, SEC.18.
Amendment history
As added by P.L.159-2021, SEC.18.
Source: view the official text
Nearby sections (25 sections)
- 6-3-4-17 · Quarterly reports concerning local income taxes
- 6-3-4.5-1 · Definitions
- 6-3-4.5-2 · Amended return; pass through entity; adjustment for a review
- 6-3-4.5-3 · Department audit or investigation; tax attribute; report of
- 6-3-4.5-3.5 · Underreporting of tax due by partner in partnership
- 6-3-4.5-4 · Partnership's right to protest and appeal
- 6-3-4.5-5 · Report of partnership adjustments; timing; protest; appeal;
- 6-3-4.5-6 · Partnership duties; partner level adjustments report;
- 6-3-4.5-7 · Partner level adjustments report; assessment; adjustments to
- 6-3-4.5-8 · Filing of amended partnership return; remittance; tiered
- 6-3-4.5-9 · Partnership level audit; final federal adjustments;…
- 6-3-4.5-10 · Reporting and payment requirements; tiered partners; rules
- 6-3-4.5-11 · Procedures; alternative reporting and payment method;
- 6-3-4.5-12 · Irrevocable election; no deduction or credit; other state…
- 6-3-4.5-13 · Designation of a state partnership representative;
- 6-3-4.5-14 · Changes to a report of final partnership adjustments;…
- 6-3-4.5-15 · Reports; proposed assessment; timing; protest; appeal
- 6-3-4.5-16 · Incorrect reporting of tax attributes; proposed assessment;
- 6-3-4.5-17 · Inconsistent reporting of tax attribute; disclosure;…
- 6-3-4.5-18 · Reporting requirements; liability for tax; proposed…
- 6-3-4.5-19 · Remitting payment on behalf of a partner; claim for refund
- 6-3-4.5-20 · Partnership with more than 10,000 direct owners; extension…
- 6-3-5-1 · Nonresidents; Indiana income
- 6-3-5-2 · Repealed
- 6-3-5-3 · Indiana residents working in Illinois