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