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