Payment of tax

Official textiga.in.govlast amended 1989

Sec. 4. When a taxpayer is required to file a tax return under this chapter, the taxpayer shall, without assessment or notice and demand from the department, pay the tax to the department at the time fixed for filing the return without regard to an extension of time for filing the return. In making an annual return and paying the tax due for a taxable year, a taxpayer is entitled to take a credit for any tax previously paid by it for the taxable year under this chapter.
As added by P.L.347-1989(ss), SEC.1.

Amendment history

As added by P.L.347-1989(ss), SEC.1.

Source: view the official text

Nearby sections (25 sections)

6-5.5-4-10 · Receipts from performance of fiduciary and other services;
6-5.5-4-11 · Receipts from traveler's checks, money orders, or savings
6-5.5-4-12 · Receipts from investments of financial institution in state
6-5.5-4-13 · Participation loans; apportionment of interest income and
6-5.5-4-14 · Repealed
6-5.5-4-15 · Repealed
6-5.5-5-1 · Members of unitary business; combined returns; fair
6-5.5-5-2 · Members of unitary group; combined returns
6-5.5-5-3 · Information or records required
6-5.5-6-1 · Annual returns required
6-5.5-6-2 · Time for filing returns; extensions
6-5.5-6-3 · Quarterly estimated tax; quarterly payment by electronic…
6-5.5-6-4 · Payment of tax
6-5.5-6-5 · Certified copy of return
6-5.5-6-6 · Alteration or modification of return; notice; form; time;
6-5.5-6-7 · Forms; certification of truth of information
6-5.5-6-8 · Transfer of property; liability for tax
6-5.5-6-9 · Preservation of records; examination
6-5.5-7-1 · Failure to make payment; underpayments; estimated payments
6-5.5-7-2 · Violation of article; violation of preparing or filing…
6-5.5-7-3 · False entries in books; multiple books; failure to make…
6-5.5-7-4 · Failure to permit examination of books, records, or…
6-5.5-7-5 · Concurrent jurisdiction of attorney general
6-5.5-8-1 · Establishment; purpose; investment of money in fund;
6-5.5-8-2 · Semiannual distributions to counties

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