Indiana Code — Title 6 (Taxation)
IC 6-8.1-6-7
Electronic filing of returns or documents; rules
Sec. 7.
# (a)
Notwithstanding any other provisions of this title, the commissioner may permit the filing of any return or document by electronic data submission.
# (b)
This subsection applies to a taxpayer required to report and remit state gross retail taxes or amounts withheld under IC 6-3-4-8 electronically. If the taxpayer provides written consent to the department, the department may provide the taxpayer with any documents that would otherwise require delivery by mail by using a secure electronic delivery service developed by the department under IC 6-8.1-3-11.
# (c)
The department may adopt rules to establish procedures to implement this section.
As added by P.L.71-1993, SEC.19. Amended by P.L.293-2013(ts), SEC.28.
Amendment history
As added by P.L.71-1993, SEC.19. Amended by P.L.293-2013(ts), SEC.28.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-5-2.5 · Correcting assessment notice; responsible party; exemption
- 6-8.1-5-3 · Jeopardy assessment; jeopardy tax warrant; levy and sale;
- 6-8.1-5-4 · Books and records; federal returns; inspection
- 6-8.1-5-5 · Information to be provided by person conducting or
- 6-8.1-5-6 · Motor carrier fuel tax and surcharge tax; records or…
- 6-8.1-6-1 · Due date extensions; requirements; tax payments; penalties
- 6-8.1-6-2 · Repealed
- 6-8.1-6-3 · Date of filing
- 6-8.1-6-4 · Certification of returns and forms
- 6-8.1-6-4.5 · Rounding to nearest whole dollar
- 6-8.1-6-5 · Taxpayer return; itemization of income derived from sources
- 6-8.1-6-6 · Repealed
- 6-8.1-6-7 · Electronic filing of returns or documents; rules
- 6-8.1-6-8 · Information concerning municipal taxpayers
- 6-8.1-6-9 · Requirement for income tax return form to include
- 6-8.1-7-1 · Confidentiality of tax information; court orders; persons
- 6-8.1-7-1.5 · Disclosure of tax return information; scope of disclosure
- 6-8.1-7-2 · Statistical studies derived from tax returns; disclosure of
- 6-8.1-7-3 · Violation; offense
- 6-8.1-8-1 · Form of payment; receipt
- 6-8.1-8-1.5 · Partial payment of tax
- 6-8.1-8-1.7 · Required periodic payments by electronic funds transfer
- 6-8.1-8-2 · Demand notice; issuance of tax warrant; recording of warrant
- 6-8.1-8-3 · Judgments arising from tax warrants; collection
- 6-8.1-8-4 · Judgment arising from tax warrant; collection by department;