Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-3-4.5-3.5

Underreporting of tax due by partner in partnership

Official textiga.in.govlast amended

Sec. 3.5. If a partnership is assessed tax due pursuant to IC 6-3-2.1, IC 6-3-4-12,
IC 6-5.5-2-8, or this chapter as a result of underreporting the tax due for one (1) or more partners, the provisions of this chapter for timeliness of assessments, reporting, and rights to appeal apply in the same manner as a report of proposed partnership adjustments, except as specifically provided in this chapter.
As added by P.L.1-2023, SEC.13.

Amendment history

As added by P.L.1-2023, SEC.13.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-3-4-14 · Affiliated group of corporations; consolidated returns
  2. 6-3-4-15 · Trusts or estates; distribution of income to nonresident
  3. 6-3-4-15.1 · Prescribe procedures
  4. 6-3-4-15.7 · Annuity, pension, retirement, or other deferred…
  5. 6-3-4-16 · Procedures to implement crosschecks between certain forms
  6. 6-3-4-16.3 · Corporations; electronic return; exceptions
  7. 6-3-4-16.5 · Electronic filing; withholding
  8. 6-3-4-16.7 · Reports in electronic format
  9. 6-3-4-17 · Quarterly reports concerning local income taxes
  10. 6-3-4.5-1 · Definitions
  11. 6-3-4.5-2 · Amended return; pass through entity; adjustment for a review
  12. 6-3-4.5-3 · Department audit or investigation; tax attribute; report of
  13. 6-3-4.5-3.5 · Underreporting of tax due by partner in partnership
  14. 6-3-4.5-4 · Partnership's right to protest and appeal
  15. 6-3-4.5-5 · Report of partnership adjustments; timing; protest; appeal;
  16. 6-3-4.5-6 · Partnership duties; partner level adjustments report;
  17. 6-3-4.5-7 · Partner level adjustments report; assessment; adjustments to
  18. 6-3-4.5-8 · Filing of amended partnership return; remittance; tiered
  19. 6-3-4.5-9 · Partnership level audit; final federal adjustments;…
  20. 6-3-4.5-10 · Reporting and payment requirements; tiered partners; rules
  21. 6-3-4.5-11 · Procedures; alternative reporting and payment method;
  22. 6-3-4.5-12 · Irrevocable election; no deduction or credit; other state…
  23. 6-3-4.5-13 · Designation of a state partnership representative;
  24. 6-3-4.5-14 · Changes to a report of final partnership adjustments;…
  25. 6-3-4.5-15 · Reports; proposed assessment; timing; protest; appeal
Full table of contents →