Section 6-8.1-1-10 - Special due dates for 2020(a) This section applies for purposes of determining:(1) the last date on which a proposed assessment can be issued under IC 6-8.1-5;(2) the date by which withholding payments were required to be made to meet the safe harbor requirements under IC 6-3-4-12 or IC 6-3-4-13;(3) the date by which ninety percent (90%) of tax reasonably expected to be due under IC 6-8.1-6-1 is required to be paid;(4) the last date on which a demand notice or tax warrant can be issued under IC 6-8.1-8;(5) the last date on which a refund claim can be filed under IC 6-8.1-9-1;(6) the first date on which interest can accrue on refunds under IC 6-8.1-9-2;(7) the first date on which interest can be assessed under IC 6-8.1-10-1; and(8) the due date for a return or payment under IC 6-2.3-6-1, IC 6-3-4-4.1, IC 6-5.5-6-3, or IC 6-8.1-10-2.1.(b) For an estimated tax payment under IC 6-2.3-6-1, IC 6-3-4-4.1, or IC 6-5.5-6-3 that otherwise was due after March 23, 2020, and before July 15, 2020, the due date of the payment shall be treated as July 15, 2020.(c) For a return or other tax payment under IC 6-2.3, IC 6-3, or IC 6-5.5, that otherwise was due after March 23, 2020, and before May 1, 2020, the due date of the return or tax payment shall be treated as July 15, 2020.(d) For a return or other tax payment under IC 6-3 or IC 6-5.5 that otherwise was due after April 30, 2020, and before July 16, 2020, the due date of the return or tax payment shall be treated as: (1) August 15, 2020, to the extent an action is determined without regard to a Saturday; or(2) August 17, 2020, to the extent an action is permitted to be delayed due to a Saturday.(e) A due date for payment determined under subsection (c) or (d) shall be treated as the due date by which a tax payment is required by meet minimum payment requirements for penalty deferment under: (f) For a return or payment with regard to individual adjusted gross income tax under IC 6-3 for taxable years ending December 31, 2020, the due date shall be treated as: (1) May 15, 2021, to the extent an action is determined without regard to a Saturday; or(2) May 17, 2021, to the extent an action is permitted to be delayed due to a Saturday.(g) This section expires December 31, 2024.Added by P.L. 137-2022,SEC. 83, eff. 1/1/2020.