Transfer of property; liability for tax

Official textiga.in.govlast amended 1989

Sec. 8. In the case of a transferee of the property of a transferor, liability for an accrued tax liability of the transferor is transferred to the transferee as provided in Section 6901 of the Internal Revenue Code.
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)

6-5.5-4-14 · Repealed
6-5.5-4-15 · Repealed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
6-5.5-8-3 · Procedure for making semiannual distributions to counties
6-5.5-8-4 · Appropriation
6-5.5-9-1 · Rules
6-5.5-9-2 · Other provisions applicable to IC 6-5.5

Full table of contents →