Ind. Code § 6-3-4.5-3.5

Current through P.L. 171-2024

Section 6-3-4.5-3.5 - Underreporting of tax due by partner in partnership

If a partnership is assessed tax due pursuant to IC 6-3-2.1, IC 6-3-4-12, IC 6-5.5-2-8, or this chapter as a result of underreporting the tax due for one (1) or more partners, the provisions of this chapter for timeliness of assessments, reporting, and rights to appeal apply in the same manner as a report of proposed partnership adjustments, except as specifically provided in this chapter.

IC 6-3-4.5-3.5

Added by P.L. 1-2023,SEC. 13, eff. 2/22/2023, app. retroactive to 1/1/2022.