Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-8.1-1-9

Due dates that fall on Saturday, Sunday, or a national legal

Official textiga.in.govlast amended

holiday
Sec. 9.

# (a)

If any due date or date required for a particular act by the taxpayer or the department falls on Saturday, Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the act by the taxpayer or the department that must be performed by that date is timely if performed by the next succeeding day that is not a Saturday, a Sunday, or one of those holidays.

# (b)

If the due date of a particular act is later than the date otherwise provided for the act as a result to the due date falling on Saturday, Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the last date on which a proposed assessment or demand notice must be issued or the last day on which a refund claim may be filed shall be determined without regard to the original due date (including allowable extensions) falling on a Saturday, Sunday, or holiday.
As added by P.L.137-2022, SEC.82.

Amendment history

As added by P.L.137-2022, SEC.82.

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. 6-8-15-6 · Reporting of gross premiums received; imposition of tax;
  2. 6-8.1-1-1 · "Listed taxes"; "taxes"
  3. 6-8.1-1-1.5 · "Commissioner"
  4. 6-8.1-1-2 · "Department"
  5. 6-8.1-1-3 · "Person"
  6. 6-8.1-1-4 · "Due date"
  7. 6-8.1-1-4.5 · "Periodic tax"
  8. 6-8.1-1-5 · Repealed
  9. 6-8.1-1-5.5 · "Taxpayer"
  10. 6-8.1-1-6 · Application of article; conflicts with other laws
  11. 6-8.1-1-7 · Definitions; applicability
  12. 6-8.1-1-8 · Applicability of law; determination of rights and duties
  13. 6-8.1-1-9 · Due dates that fall on Saturday, Sunday, or a national legal
  14. 6-8.1-1-10 · Expired
  15. 6-8.1-2-1 · Establishment
  16. 6-8.1-2-2 · Control by governor
  17. 6-8.1-2-3 · Repealed
  18. 6-8.1-3-1 · Tax administration, collection, and enforcement; vehicle…
  19. 6-8.1-3-2 · Employees; hiring; compensation; conflict of interest
  20. 6-8.1-3-2.2 · Unauthorized investigations or surveillance
  21. 6-8.1-3-2.5 · Employee evaluations based on revenue collected or tax
  22. 6-8.1-3-2.6 · Certification of compliance with employee evaluation…
  23. 6-8.1-3-3 · Adoption of rules; copies of rules and statements
  24. 6-8.1-3-3.5 · Guidelines available for public inspection and copying;…
  25. 6-8.1-3-4 · Forms; electronic format
Full table of contents →