Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-8.1-5-2.5

Correcting assessment notice; responsible party; exemption

Official textiga.in.govlast amended

from time limitations

Sec. 2.5.

# (a)

If the department determines that a proposed assessment notice includes an individual who is not responsible for the tax liability, a new assessment may be made naming only the taxpayer that is responsible for the tax liability.

# (b)

For assessments made under subsection (a), the time limitation for assessments in section 2 of this chapter does not apply.
As added by P.L.254-2003, SEC.10.

Amendment history

As added by P.L.254-2003, SEC.10.

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. 6-8.1-3-28 · Procedures when tax is distributed to a county in error
  2. 6-8.1-3-29 · Taxpayer receipt for INTIME electronic account holders;
  3. 6-8.1-4-1 · Establishment of division; division of audit; duties
  4. 6-8.1-4-1.5 · Repealed
  5. 6-8.1-4-1.6 · Special tax division; duties
  6. 6-8.1-4-2 · Audit and special tax divisions; powers and duties
  7. 6-8.1-4-3 · Personnel of divisions; administration of divisions
  8. 6-8.1-4-4 · Commercial motor vehicle owners or operators registration
  9. 6-8.1-4-5 · Authority to deny applications involving commercial motor
  10. 6-8.1-5-1 · Proposed assessment; notice; protest; hearing; letter of
  11. 6-8.1-5-1.5 · Secondary review; procedures; agreement
  12. 6-8.1-5-2 · Time limits on issuing proposed assessment; erroneous…
  13. 6-8.1-5-2.5 · Correcting assessment notice; responsible party; exemption
  14. 6-8.1-5-3 · Jeopardy assessment; jeopardy tax warrant; levy and sale;
  15. 6-8.1-5-4 · Books and records; federal returns; inspection
  16. 6-8.1-5-5 · Information to be provided by person conducting or
  17. 6-8.1-5-6 · Motor carrier fuel tax and surcharge tax; records or…
  18. 6-8.1-6-1 · Due date extensions; requirements; tax payments; penalties
  19. 6-8.1-6-2 · Repealed
  20. 6-8.1-6-3 · Date of filing
  21. 6-8.1-6-4 · Certification of returns and forms
  22. 6-8.1-6-4.5 · Rounding to nearest whole dollar
  23. 6-8.1-6-5 · Taxpayer return; itemization of income derived from sources
  24. 6-8.1-6-6 · Repealed
  25. 6-8.1-6-7 · Electronic filing of returns or documents; rules
Full table of contents →