reglab/housing_qa huggingface dataset:
IN Code § 6-3-4.5-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4.5. Partnership Audit and Administrative Adjustments|6-3-4.5-17. Inconsistent Reporting of Tax Attribute; Disclosure; Proposed Assessment; Timing; Reporting Considered Conclusive for Protest or Appeal

Sec. 17. If the department determines that a taxpayer reported a tax attribute in an inconsistent manner with the partnership's reporting of the tax attribute and the taxpayer does not disclose the inconsistent reporting in a manner prescribed by the department, the department may issue a proposed assessment against the taxpayer as a result of the inconsistent reporting not later than:(1) three (3) years after the due date of the partnership's return, including any valid extensions granted under IC 6-8.1-6-1;(2) three (3) years after the partnership's return is filed with the department;(3) in the case of the partnership's underreporting of its adjusted gross income by more than twenty-five percent (25%), the periods provided in subdivisions (1) and (2) shall be six (6) years;(4) if the partnership fails to file a return required under IC 6-3-4-10, files a fraudulent return, or files a substantially blank return, no time limit; or(5) the latest date for which the taxpayer could be assessed under IC 6-8.1-5-2;whichever date is latest. For purposes of this section, if a partnership is required to file a return under IC 6-3-4-10 and fails to file such return or fails to provide the partner with a statement setting forth the tax attributes from the partnership, the taxpayer will be considered to have reported all tax attributes from the partnership in an inconsistent manner with the partnership's reporting of the tax attributes. For purposes of any protest or appeal with regard to a proposed assessment under this section, any reporting by the partnership shall be considered conclusive with regard to the direct or indirect partners of the partnership, provided that the reporting by the partnership is determined to be neither fraudulent nor in bad faith.As added by P.L.159-2021, SEC.18.
IN Code § 6-3-4.5-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 4.5. Partnership Audit and Administrative Adjustments|6-3-4.5-19. Remitting Payment on Behalf of a Partner; Claim for Refund

Sec. 19. If a partnership or tiered partner remits a payment on behalf of a partner, shareholder, or beneficiary as a result of this chapter, the partner, shareholder, or beneficiary may file a claim for refund with regard to any overpayment remitted on its behalf not later than the date on which the partner, shareholder, or beneficiary is required to file an amended return under this chapter or the date otherwise prescribed under IC 6-8.1-9-1, whichever is later.As added by P.L.159-2021, SEC.18.
IN Code § 6-3-5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 5. Reciprocity|6-3-5-1. Nonresidents; Indiana Income

Sec. 1. The tax imposed by IC 6-3-2 on the adjusted gross income derived from sources within the state of Indiana by persons who are nonresidents of this state, shall not be payable if the laws of the state or territory of residence of such persons, at the time such adjusted gross income was earned in this state, contained a reciprocal provision by which residents of this state were exempted from taxes imposed by such state on income earned in such state.Formerly: Acts 1963(ss), c.32, s.501. As amended by P.L.2-1988, SEC.12.
IN Code § 6-3-5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 5. Reciprocity|6-3-5-3. Indiana Residents Working in Illinois

Sec. 3. The department of state revenue, with the approval of the governor and the budget agency after the review of the state budget committee, may enter into an agreement with the state of Illinois that establishes a methodology for determining individual income taxes paid by residents of each state to the other state and an obligation, in exchange for a like obligation on the part of Illinois, to make a payment to Illinois. The payment obligation by Indiana may not be greater than the difference between the amount of Indiana individual adjusted gross income taxes for the previous taxable year that would be collected from:(1) Indiana residents working in Illinois if there were a reciprocity agreement between Indiana and Illinois; and(2) Indiana residents working in Illinois and from Illinois residents working in Indiana without a reciprocity agreement between Indiana and Illinois. The amount needed to make the payment is appropriated from the state general fund.As added by P.L.7-1999, SEC.1.
IN Code § 6-3-5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 5. Reciprocity|6-3-5-4. Mutual Economic Development Agreements With Bordering States; Payment Agreement

Sec. 4. (a) If the Indiana economic development corporation established under IC 5-28 and a similar agency or body of a state bordering Indiana enter into an agreement for mutual economic development, the department of state revenue may enter into a payment agreement with that bordering state or an authorized agency of that bordering state. The payment agreement must provide for an obligation by the bordering state substantially similar to this section. The payment agreement must be reviewed by the budget agency.(b) A payment agreement must provide that the payment by the department of state revenue cannot exceed the incremental income tax withholdings collected by the department as a result of the compensation of new employees who are Indiana residents and whose jobs are being incentivized by that border state under an agreement for mutual economic development.(c) The amount needed to make the payment is appropriated from the state general fund.As added by P.L.158-2019, SEC.9.
IN Code § 6-3-6-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 6. Penalties and Administration|6-3-6-10. Taxpayers' Record Keeping Requirements; False Entries; Offenses

Sec. 10. (a) A taxpayer subject to taxation under this article shall keep and preserve records and any other books or accounts as required by IC 6-8.1-5-4. All the records shall be kept open for examination at any time by the department or its authorized agents. A taxpayer who violates this subsection or fails to comply with the request of the department pursuant to IC 6-3-4-6 commits a Class A misdemeanor.(b) It is a Level 6 felony for a taxpayer to make false entries in the taxpayer's books, or to keep more than one (1) set of books, with intent to defraud the state or evade the payment of the tax, or any part thereof, imposed by this article.Formerly: Acts 1963(ss), c.32, s.610. As amended by Acts 1978, P.L.2, SEC.621; P.L.6-1987, SEC.8; P.L.158-2013, SEC.87.
IN Code § 6-3-6-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 6. Penalties and Administration|6-3-6-11. Evasion of Tax; Offenses; Prosecution

Sec. 11. (a) It is a Level 6 felony for a taxpayer to fail to make any return required to be made under this article, or to make any false return or false statement in any return, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by this article. It is a Level 6 felony for a person to knowingly fail to permit the examination of any book, paper, account, record, or other data by the department or its authorized agents, as required by this article, to knowingly fail to permit the inspection or appraisal of any property by the department or its authorized agents, or to knowingly refuse to offer testimony or produce any record as required in this article.(b) The attorney general has concurrent jurisdiction with the prosecuting attorney in instituting and prosecuting actions under this section.Formerly: Acts 1963(ss), c.32, s.611. As amended by Acts 1978, P.L.2, SEC.622; P.L.158-2013, SEC.88.
IN Code § 6-3-7-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 7. Miscellaneous|6-3-7-3. Collected Revenue; Distribution and Use

Sec. 3. (a) All revenues derived from collection of the adjusted gross income tax imposed on corporations shall be deposited in the state general fund.(b) All revenues derived from collection of the adjusted gross income tax imposed on persons shall be deposited in the state general fund.Formerly: Acts 1963(ss), c.32, s.704; Acts 1965, c.233, s.29; Acts 1969, c.425, s.1; Acts 1973, P.L.50, SEC.6. As amended by Acts 1977(ss), P.L.4, SEC.18; P.L.390-1987(ss), SEC.39; P.L.192-2002(ss), SEC.83; P.L.146-2008, SEC.323.
IN Code § 6-3-8.1-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 8.1. Supplemental Net Income Tax Filings|6-3-8.1-1. Application of Chapter

Sec. 1. This chapter applies to a taxpayer that:(1) was subject to the supplemental net income tax under IC 6-3-8 (before its repeal) before January 1, 2003; and(2) has a taxable year that begins before January 1, 2003, and ends after December 31, 2002.As added by P.L.220-2011, SEC.140.
IN Code § 6-3-8.1-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 8.1. Supplemental Net Income Tax Filings|6-3-8.1-2. Provisions Applying to Imposition and Collection of Supplemental Net Income Tax; Filing of Estimated Tax Return and Final Tax Return

Sec. 2. Notwithstanding the repeal of IC 6-3-8-5 by P.L.192-2002(ss), the provisions of IC 6-3-8-5 (repealed) apply to the imposition, collection, payment, and administration of the supplemental net income tax imposed under this chapter, including the requirement related to filing the taxpayer's estimated supplemental net income tax return and paying the taxpayer's estimated supplemental net income tax liability to the department of state revenue. The taxpayer shall file a final supplemental net income tax return, in the manner prescribed by the department of state revenue, before the fifteenth day of the fourth month following the close of the taxpayer's regular taxable year, determined as if IC 6-3-8 had not been repealed by P.L.192-2002(ss).As added by P.L.220-2011, SEC.140. Amended by P.L.6-2012, SEC.51.
IN Code § 6-3-8.1-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3. State Income Taxes|Chapter 8.1. Supplemental Net Income Tax Filings|6-3-8.1-3. Determination of Supplemental Net Income Tax; Forms and Procedures

Sec. 3. (a) The supplemental net income tax imposed under IC 6-3-8 (repealed) for that taxable year is equal to the result determined under STEP TWO of the following formula:STEP ONE: Determine the product of the taxpayer's net income for the taxpayer's regular taxable year multiplied by a tax rate equal to four and five-tenths percent (4.5%).STEP TWO: Multiply the STEP ONE result by a fraction, the numerator of which is the number of days in the taxpayer's taxable year that occurred before January 1, 2003, and the denominator of which is the total number of days in the taxable year.(b) The department of state revenue may prescribe forms and procedures for reconciling:(1) the returns and tax due under P.L.192-2002(ss), SECTION 197, before the enactment of P.L.269-2003, SECTION 13; and(2) the returns and tax due under P.L.192-2002(ss), SECTION 197, as amended by P.L.269-2003, SECTION 13.The procedures may include procedures for granting an automatic extension for the filing of some or all returns that were due before April 16, 2003, under P.L.192-2002(ss), SECTION 197, before the enactment of P.L.269-2003, SECTION 13.As added by P.L.220-2011, SEC.140. Amended by P.L.6-2012, SEC.52.
IN Code § 6-3.1-1-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 1. Definitions; Priority of Credits|6-3.1-1-1. Definitions; Application

Sec. 1. Except as otherwise provided in this article, the definitions contained in IC 6-3-1 apply throughout this article.As added by P.L.51-1984, SEC.1.
IN Code § 6-3.1-1-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 1. Definitions; Priority of Credits|6-3.1-1-2. Order of Application

Sec. 2. (a) The tax credits a taxpayer is entitled to shall be applied against the taxpayer's tax liabilities in the following order:(1) First, credits which may not be refunded to a taxpayer nor carried over and applied against any tax liability for any succeeding taxable year.(2) Second, credits which may not be refunded to a taxpayer, but which may be carried over and applied against any tax liability for any succeeding taxable year.(3) Third, credits which will be refunded to a taxpayer to the extent the credit exceeds the tax liability it is to be applied against.(b) Credits described in subsection (a)(2) shall be applied against a taxpayer's tax liabilities so that the credits which may be applied to the fewest succeeding taxable years are utilized first.As added by P.L.51-1984, SEC.1.
IN Code § 6-3.1-1-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 1. Definitions; Priority of Credits|6-3.1-1-3. Limitation on Number of Credits Granted; Election by Taxpayer; Election to Carry Forward Certain Tax Credits

Sec. 3. (a) A taxpayer (as defined in the following laws), pass through entity (as defined in the following laws), or shareholder, partner, or member of a pass through entity may not be granted more than one (1) tax credit under the following laws for the same project:(1) IC 6-3.1-10 (enterprise zone investment cost credit) (before its expiration).(2) IC 6-3.1-11 (industrial recovery tax credit).(3) IC 6-3.1-19 (community revitalization enhancement district tax credit).(4) IC 6-3.1-24 (venture capital investment tax credit).(5) IC 6-3.1-26 (Hoosier business investment tax credit).If a taxpayer, pass through entity, or shareholder, partner, or member of a pass through entity has been granted more than one (1) tax credit for the same project, the taxpayer, pass through entity, or shareholder, partner, or member of a pass through entity must elect to apply only one (1) of the tax credits in the manner and form prescribed by the department.(b) A taxpayer (as defined in the following laws), pass through entity (as defined in the following laws), or shareholder, partner, or member of a pass through entity that is entitled to one (1) or more tax credits under the following laws for a taxable year beginning after December 31, 2016, and ending before January 1, 2018, may elect to carry forward all or any portion of one (1) or more of those tax credits to the taxable year beginning after December 31, 2017, and ending before January 1, 2019:(1) IC 6-3.1-10 (enterprise zone investment cost credit) (before its expiration).(2) IC 6-3.1-11 (industrial recovery tax credit).(3) IC 6-3.1-19 (community revitalization enhancement district tax credit).(4) IC 6-3.1-24 (venture capital investment tax credit).(5) IC 6-3.1-26 (Hoosier business investment tax credit).A taxpayer, pass through entity, or shareholder, partner, or member of a pass through entity that wishes to carry forward all or any portion of a tax credit under this subsection must make an election to do so in the manner and form prescribed by the department on or before the taxpayer's due date for filing a return for the taxable year ending after December 31, 2017. This subsection does not affect the limitation set forth in subsection (a) for the taxable year beginning after December 31, 2017, and ending before January 1, 2019. This subsection expires on January 1, 2023.As added by P.L.199-2005, SEC.17. Amended by P.L.223-2007, SEC.3; P.L.133-2012, SEC.52; P.L.288-2013, SEC.33; P.L.238-2017, SEC.19; P.L.214-2018(ss), SEC.10; P.L.214-2019, SEC.24.
IN Code § 6-3.1-1-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 1. Definitions; Priority of Credits|6-3.1-1-4. Effect of Repeal of Tax Credit Statute on Carrying Over Unused Tax Credits

Sec. 4. Except as otherwise expressly provided, a taxpayer may carry forward any unused tax credit from a prior taxable year to a taxable year that begins after the repeal of the statute that provided the tax credit. However, any limits on:(1) the amount carried forward; or(2) the number of years to which an unused tax credit may be carried forward;apply to any part of a tax credit carried forward under this section as if the statute allowing the unused tax credit to be carried forward had not been repealed.As added by P.L.190-2014, SEC.14.
IN Code § 6-3.1-1-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 1. Definitions; Priority of Credits|6-3.1-1-5. Riverboat Building Tax Credit Allowed Despite Repeal of Tax Credit Statute if Qualified Investments Certified Before January 1, 2015

Sec. 5. (a) As used in this section, "qualified taxpayer" means a taxpayer whose proposed costs to build or refurbish a riverboat are certified before January 1, 2015, as qualified investments under IC 6-3.1-17 (before its repeal) by the Indiana economic development corporation.(b) A qualified taxpayer may claim a tax credit for the taxable year in which the qualified investment described in subsection (a) is made regardless of whether the qualified investment is made in a taxable year beginning after December 31, 2014, as if IC 6-3.1-17 had not been repealed.(c) To receive the credit allowed under this section, a qualified taxpayer must claim the credit on the qualified taxpayer's state tax return or returns in the manner prescribed by the department. The qualified taxpayer shall submit to the department the certification of credit by the Indiana economic development corporation, proof of payment of the certified qualified investment, and all information that the department determines is necessary for the calculation of the credit provided under IC 6-3.1-17 (before its repeal) and for the determination of whether an investment cost is a qualified investment cost.(d) The amount of tax credits allowed under this section may not exceed one million dollars ($1,000,000) in a state fiscal year.(e) The department shall record the time of filing of each application for allowance of a credit under subsection (c) and shall approve the applications, if they otherwise qualify for a tax credit under IC 6-3.1-17 (before its repeal), in the chronological order in which the applications are filed in the state fiscal year.(f) When the total credits approved under this section equal the maximum amount allowable in a state fiscal year, no application thereafter filed for that same fiscal year shall be approved. However, if an applicant for whom a credit has been approved fails to file the statement of proof of payment required under subsection (c), an amount equal to the credit previously allowed or set aside for the applicant may be allowed to any subsequent applicant in the year. In addition, the department may, if the applicant so requests, approve a credit application, in whole or in part, with respect to the next succeeding state fiscal year.As added by P.L.190-2014, SEC.15.
IN Code § 6-3.1-4-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 4. Research Expense Credits|6-3.1-4-1. Definitions

Sec. 1. As used in this chapter:"Base amount" means base amount (as defined in Section 41(c) of the Internal Revenue Code) modified by considering only Indiana qualified research expenses and gross receipts attributable to Indiana in the calculation of the taxpayer's:(1) fixed base percentage; and(2) average annual gross receipts."Indiana qualified research expense" means qualified research expense that is incurred for research conducted in Indiana."Qualified research expense" means qualified research expense (as defined in Section 41(b) of the Internal Revenue Code)."Pass through entity" means:(1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);(2) a partnership;(3) a limited liability company; or(4) a limited liability partnership."Research expense tax credit" means a credit provided under this chapter against any tax otherwise due and payable under IC 6-3."Taxpayer" means an individual, a corporation, a limited liability company, a limited liability partnership, a trust, or a partnership that has any tax liability under IC 6-3 (adjusted gross income tax).As added by P.L.51-1984, SEC.1. Amended by P.L.57-1990, SEC.1; P.L.8-1993, SEC.85; P.L.8-1996, SEC.7; P.L.192-2002(ss), SEC.86; P.L.193-2005, SEC.12; P.L.242-2015, SEC.21.
IN Code § 6-3.1-4-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.1. State Tax Liability Credits|Chapter 4. Research Expense Credits|6-3.1-4-2. Amount of Credit; Computation

Sec. 2. (a) A taxpayer who incurs Indiana qualified research expense in a particular taxable year is entitled to a research expense tax credit for the taxable year.(b) For Indiana qualified research expense incurred before January 1, 2008, the amount of the research expense tax credit is equal to the product of ten percent (10%) multiplied by the remainder of:(1) the taxpayer's Indiana qualified research expenses for the taxable year; minus(2) the taxpayer's base amount.(c) Except as provided in subsection (d), for Indiana qualified research expense incurred after December 31, 2007, the amount of the research expense tax credit is determined under STEP FOUR of the following formula:STEP ONE: Subtract the taxpayer's base amount from the taxpayer's Indiana qualified research expense for the taxable year.STEP TWO: Multiply the lesser of:(A) one million dollars ($1,000,000); or(B) the STEP ONE remainder;by fifteen percent (15%).STEP THREE: If the STEP ONE remainder exceeds one million dollars ($1,000,000), multiply the amount of that excess by ten percent (10%).STEP FOUR: Add the STEP TWO and STEP THREE products.(d) For Indiana qualified research expense incurred after December 31, 2009, a taxpayer may choose to have the amount of the research expense tax credit determined under this subsection rather than under subsection (c). At the election of the taxpayer, the amount of the taxpayer's research expense tax credit is equal to ten percent (10%) of the part of the taxpayer's Indiana qualified research expense for the taxable year that exceeds fifty percent (50%) of the taxpayer's average Indiana qualified research expense for the three (3) taxable years preceding the taxable year for which the credit is being determined. However, if the taxpayer did not have Indiana qualified research expense in any one (1) of the three (3) taxable years preceding the taxable year for which the credit is being determined, the amount of the research expense tax credit is equal to five percent (5%) of the taxpayer's Indiana qualified research expense for the taxable year.As added by P.L.51-1984, SEC.1. Amended by P.L.53-1984, SEC.1; P.L.57-1990, SEC.2; P.L.192-2002(ss), SEC.87; P.L.193-2005, SEC.13; P.L.182-2009(ss), SEC.201.