Indiana Code — Title 6 (Taxation)
IC 6-3-4.5-19
Remitting payment on behalf of a partner; claim for refund
Official textiga.in.govlast amended
Sec. 19. If a partnership or tiered partner remits a payment on behalf of a partner, shareholder, or beneficiary as a result of this chapter, the partner, shareholder, or beneficiary may file a claim for refund with regard to any overpayment remitted on its behalf not later than the date on which the partner, shareholder, or beneficiary is required to file an amended return under this chapter or the date otherwise prescribed under IC 6-8.1-9-1, whichever is later.
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)
- 6-3-4.5-7 · 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- 6-3-5-2 · Repealed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
- 6-3-5-4 · Mutual economic development agreements with bordering
- 6-3-5-5 · Election to receive payment in lieu of economic development
- 6-3-6-1 · Repealed
- 6-3-6-2 · Repealed
- 6-3-6-3 · Repealed
- 6-3-6-4 · Repealed
- 6-3-6-5 · Repealed
- 6-3-6-6 · Repealed