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Indiana Code — Title 6 (Taxation)

IC 6-5.5-6-1

Annual returns required

Official textiga.in.govlast amended

Sec. 1. Annual returns with respect to the tax imposed by this article shall be made by every taxpayer:

# (1)

having for the taxable year adjusted gross income or apportioned income subject to taxation under this article; or

# (2)

that would have had adjusted gross income or apportioned income subject to taxation under this article, but had a loss for that taxable year.
However, taxpayer members of a unitary group are required to file only one (1) return covering all members of the unitary group. The taxpayer member that files the return may be designated by the members of the unitary group pursuant to consents executed by each member. Each taxpayer member of a unitary group is jointly and severally liable for the tax liability of all members of the unitary group.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.68-1991, SEC.14.

Amendment history

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.68-1991, SEC.14.

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Nearby sections (25 sections)
  1. 6-5.5-4-7 · Fee income and other receipts from letters of credit,
  2. 6-5.5-4-8 · Credit cards; apportionment of service charges, interest
  3. 6-5.5-4-9 · Receipts from sale of assets; apportionment
  4. 6-5.5-4-10 · Receipts from performance of fiduciary and other services;
  5. 6-5.5-4-11 · Receipts from traveler's checks, money orders, or savings
  6. 6-5.5-4-12 · Receipts from investments of financial institution in state
  7. 6-5.5-4-13 · Participation loans; apportionment of interest income and
  8. 6-5.5-4-14 · Repealed
  9. 6-5.5-4-15 · Repealed
  10. 6-5.5-5-1 · Members of unitary business; combined returns; fair
  11. 6-5.5-5-2 · Members of unitary group; combined returns
  12. 6-5.5-5-3 · Information or records required
  13. 6-5.5-6-1 · Annual returns required
  14. 6-5.5-6-2 · Time for filing returns; extensions
  15. 6-5.5-6-3 · Quarterly estimated tax; quarterly payment by electronic…
  16. 6-5.5-6-4 · Payment of tax
  17. 6-5.5-6-5 · Certified copy of return
  18. 6-5.5-6-6 · Alteration or modification of return; notice; form; time;
  19. 6-5.5-6-7 · Forms; certification of truth of information
  20. 6-5.5-6-8 · Transfer of property; liability for tax
  21. 6-5.5-6-9 · Preservation of records; examination
  22. 6-5.5-7-1 · Failure to make payment; underpayments; estimated payments
  23. 6-5.5-7-2 · Violation of article; violation of preparing or filing…
  24. 6-5.5-7-3 · False entries in books; multiple books; failure to make…
  25. 6-5.5-7-4 · Failure to permit examination of books, records, or…
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