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Indiana Code — Title 6 (Taxation)

IC 6-8.1-1-4.5

"Periodic tax"

Official textiga.in.govlast amended

Sec. 4.5. "Periodic tax" means a listed tax for which a return or report is required to be filed and the tax is required to be remitted four (4) times or more in a calendar year. The term

does not include:

# (1)

an estimated tax payment under IC 6-3-2.1-6, IC 6-3-4-4.1, IC 6-3-4-4.2, or
IC 6-5.5-6-3; or

# (2)

a withholding payment required to be remitted quarterly under IC 6-3-4-12,
IC 6-3-4-13, or IC 6-3-4-15.
For purposes of this section, if a provision of the law relating to a listed tax permits a taxpayer to file returns or reports or remit the tax less frequently than four (4) times per calendar year, the listed tax is considered a periodic tax for a taxpayer who files or remits less frequently. The term includes a tax imposed on a purchaser if the purchaser fails to remit a periodic tax to a retail merchant.
As added by P.L.118-2024, SEC.18. Amended by P.L.205-2025, SEC.21.

Amendment history

As added by P.L.118-2024, SEC.18. Amended by P.L.205-2025, SEC.21.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-8-14-9 · Expiration of admissions fee
  2. 6-8-15-1 · "Commissioner"
  3. 6-8-15-2 · "Department"
  4. 6-8-15-3 · "Nonprofit agricultural organization"
  5. 6-8-15-4 · "Nonprofit agricultural organization coverage"
  6. 6-8-15-5 · Nonprofit agricultural organization health coverage tax;
  7. 6-8-15-6 · Reporting of gross premiums received; imposition of tax;
  8. 6-8.1-1-1 · "Listed taxes"; "taxes"
  9. 6-8.1-1-1.5 · "Commissioner"
  10. 6-8.1-1-2 · "Department"
  11. 6-8.1-1-3 · "Person"
  12. 6-8.1-1-4 · "Due date"
  13. 6-8.1-1-4.5 · "Periodic tax"
  14. 6-8.1-1-5 · Repealed
  15. 6-8.1-1-5.5 · "Taxpayer"
  16. 6-8.1-1-6 · Application of article; conflicts with other laws
  17. 6-8.1-1-7 · Definitions; applicability
  18. 6-8.1-1-8 · Applicability of law; determination of rights and duties
  19. 6-8.1-1-9 · Due dates that fall on Saturday, Sunday, or a national legal
  20. 6-8.1-1-10 · Expired
  21. 6-8.1-2-1 · Establishment
  22. 6-8.1-2-2 · Control by governor
  23. 6-8.1-2-3 · Repealed
  24. 6-8.1-3-1 · Tax administration, collection, and enforcement; vehicle…
  25. 6-8.1-3-2 · Employees; hiring; compensation; conflict of interest
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