Authority: IC 6-8.1-3-3

Affected: IC 6-8.1-10-6

Sec. 6. For purposes of IC 6-8.1-10-6, an "information return" shall constitute any return required by the Indiana Code, or department regulations to be filed by a taxpayer which does not report a tax liability. Such returns include, but are not limited to:

1. (1) An S corporation return.
2. (2) A partnership return.
3. (3) A W-2 return.
4. (4) A WH-18 return.
5. (5) Certain fiduciary returns.
6. (6) Not-for-profit returns.

(Department of State Revenue; 45 IAC 15-11-6; filed Oct 1, 1987, 1:30 pm: 11 IR 544)