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Indiana Code
Title 6
3
Chapter 4.5
IC 6-3-4.5
Partnership Audit and Administrative Adjustments
1
Definitions
1-a
Definitions
Repealed
1-b
Definitions
Repealed
2
Amended return; pass through entity; adjustment for a review year; state adjustment; partnerships and tiered partners; numerical tier
3
Department audit or investigation; tax attribute; report of proposed partnership adjustments
3.5
Underreporting of tax due by partner in partnership
4
Partnership's right to protest and appeal
5
Report of partnership adjustments; timing; protest; appeal; settlement agreement
6
Partnership duties; partner level adjustments report; remittance; tiered partner duties; amended return; election
7
Partner level adjustments report; assessment; adjustments to tax attributes
8
Filing of amended partnership return; remittance; tiered partners; direct or indirect partners; payment of tax; tax attributes
9
Partnership level audit; final federal adjustments; election by an audited partnership; consent to Indiana law
9-a
Partnership level audit; final federal adjustments; election by an audited partnership; consent to Indiana law
Repealed
9-b
Partnership level audit; final federal adjustments; election by an audited partnership; consent to Indiana law
Repealed
10
Reporting and payment requirements; tiered partners; rules
11
Procedures; alternative reporting and payment method; application; timing
12
Irrevocable election; no deduction or credit; other state or local tax jurisdictions
13
Designation of a state partnership representative; qualifications
14
Changes to a report of final partnership adjustments; timing
15
Reports; proposed assessment; timing; protest; appeal
16
Incorrect reporting of tax attributes; proposed assessment; refund; reporting considered conclusive for protest or appeal
17
Inconsistent reporting of tax attribute; disclosure; proposed assessment; timing; reporting considered conclusive for protest or appeal
18
Reporting requirements; liability for tax; proposed assessment timing; reduction of the tax attributable to direct or indirect partner; duty to issue report
18-a
Reporting requirements; liability for tax; proposed assessment timing; reduction of the tax attributable to direct or indirect partner; duty to issue report
Repealed
18-b
Reporting requirements; liability for tax; proposed assessment timing; reduction of the tax attributable to direct or indirect partner; duty to issue report
Repealed
19
Remitting payment on behalf of a partner; claim for refund
20
Partnership with more than 10,000 direct owners; extension of time; written agreement; automatic extension; rules