reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4. Returns and Remittances › 6-3-4-16.5. Electronic Filing; Withholding

Sec. 16.5. (a) This section applies to:
(1) Form W-2 federal income tax withholding statements;
(2) Form W-2G certain gambling winnings;
(3) Form 1099-R distributions from pensions, annuities, retirement or profit sharing plans, IRAs, insurance contracts, or like distributions; and
(4) Form WH-3 annual withholding tax reports;
filed with the department after December 31, 2012.
(b) If an employer or any person or entity acting on behalf of an employer files more than twenty-five (25):
(1) Form W-2 federal income tax withholding statements;
(2) Form W-2G certain gambling winnings; or
(3) Form 1099-R distributions from pensions, annuities, retirement or profit sharing plans, IRAs, insurance contracts, or like distributions;
with the department in a calendar year, all forms and Form WH-3 annual withholding tax reports filed with the department in that calendar year by the employer or the person or entity acting on behalf of the employer must be filed in an electronic format specified by the department.
As added by P.L.113-2010, SEC.57. Amended by P.L.137-2012, SEC.59; P.L.234-2019, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4. Returns and Remittances › 6-3-4-16.7. Reports in Electronic Format

Sec. 16.7. (a) For taxable years ending after December 31, 2019, a partnership that is required to provide twenty-five (25) or more schedules K-1 of form IT-65 to partners or a corporation that is required to provide twenty-five (25) or more schedules K-1 of form IT-20S to shareholders must file all such schedules in an electronic format specified by the department.
(b) For taxable years ending after December 31, 2021, an estate or trust required to provide ten (10) or more schedules K-1 of form IT-41 to beneficiaries must file all such reports in an electronic format specified by the department.
(c) If the department receives a form IT-65, form IT-20S, or form IT-41 with more than fifty (50) schedules K-1 in a format other than the electronic format specified by the department, the department may provide written notification to the partnership, estate, or trust that the department will consider the schedules to not be filed until the schedules have been filed in the specified electronic format.
As added by P.L.234-2019, SEC.15. Amended by P.L.146-2020, SEC.27.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4. Returns and Remittances › 6-3-4-17. Quarterly Reports Concerning Local Income Taxes

Sec. 17. Beginning after December 31, 2010, the department and the office of management and budget shall:
(1) develop a quarterly report that summarizes the amount reported to and processed by the department under section 4.1(h) of this chapter, section 15.7(a)(3) of this chapter, and IC 6-3.6-8-5 for each county; and
(2) make the quarterly report available to county auditors within forty-five (45) days after the end of the calendar quarter.
As added by P.L.146-2008, SEC.322. Amended by P.L.42-2011, SEC.14; P.L.197-2016, SEC.29.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4.5. Partnership Audit and Administrative Adjustments › 6-3-4.5-3. Department Audit or Investigation; Tax Attribute; Report of Proposed Partnership Adjustments

Sec. 3. (a) If the department conducts an audit or investigation of a partnership, and the department determines that the partnership:
(1) did not correctly report any tax attribute for a taxable year; or
(2) did not correctly allocate any tax attribute for a taxable year;
the department may adjust or reallocate the tax attribute. If the department makes an adjustment or reallocation to one (1) or more tax attributes, the department shall provide a report of proposed partnership adjustments for the taxable year to the partnership.
(b) The report of proposed partnership adjustments shall list:
(1) the department's adjustments to tax attributes; and
(2) if the report of proposed partnership adjustments is not attributed to one (1) or more affected direct partners in proportion to their share of income from the partnership, the allocation of the department's adjustments to such affected direct partners. The portion of adjustments not specifically allocated to partners in the report of proposed partnership adjustments shall be considered to be allocated in proportion to their share of income from the partnership and adjusted to account for the partners whose adjustments are specifically allocated to them.
(c) If the report of proposed partnership adjustments for a taxable year results in either:
(1) a potential increase in tax to one (1) or more direct partners; or
(2) if the partnership reported tax attributes that would result in a refund of tax to one (1) or more partners, a reduction in that refund;
such report shall be treated as a proposed assessment under IC 6-8.1-5 to the partnership.
(d) If the result for partnership adjustments for a taxable year results in:
(1) no direct increase in tax to any direct partner; and
(2) a change in tax attributes to one (1) or more direct partners that would result in a refund in excess of any refund claimed;
the department shall issue a report of proposed partnership adjustments to the partnership reflecting such adjustments. Any refund arising from a report of proposed partnership adjustments shall be issued to the partners, subject to the partner claiming the refund and any statute of limitations on such refunds. In the case of partnership adjustments otherwise described in this subsection that result from a partnership adjustment described in subsection (c), all such partnership adjustments shall be treated as adjustments to which subsection (c) applies.
As added by P.L.159-2021, SEC.18. Amended by P.L.137-2022, SEC.43; P.L.1-2023, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4.5. Partnership Audit and Administrative Adjustments › 6-3-4.5-3.5. Underreporting of Tax Due by Partner in Partnership

Sec. 3.5. 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.
As added by P.L.1-2023, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4.5. Partnership Audit and Administrative Adjustments › 6-3-4.5-4. Partnership's Right to Protest and Appeal

Sec. 4. If the department issues a report of proposed partnership adjustments to a partnership for a taxable year, the partnership shall be considered to be the taxpayer for purposes of IC 6-8.1-5, including all rights to protest and appeal the report of proposed partnership adjustments, except as specifically provided under this chapter.
As added by P.L.159-2021, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4.5. Partnership Audit and Administrative Adjustments › 6-3-4.5-5. Report of Partnership Adjustments; Timing; Protest; Appeal; Settlement Agreement

Sec. 5. (a) For purposes of this chapter, a report of proposed partnership adjustments for a taxable year is considered a report of final partnership adjustments upon the latest of:
(1) the last day a protest of the report of proposed partnership adjustments could have been filed by the partnership, if no protest is filed;
(2) if a protest is filed, but no original tax appeal is filed pursuant to IC 6-8.1-5, the last day on which an original tax appeal could have been filed;
(3) if an original tax appeal has been filed, the last day on which no further appeal may be taken from a decision requested; or
(4) the date set in subsection (b).
(b) If, upon protest or appeal, an adjustment in a report of proposed partnership adjustments is determined to be incorrect, the department shall issue a report of final partnership adjustments consistent with the determination not more than one hundred eighty (180) days after the determination is otherwise determined to be final under subsection (a)(1) through (a)(3). If the report of final partnership adjustments is not issued within one hundred eighty (180) days, one (1) day for each day that the report of final partnership adjustments is issued after the one hundred eighty (180) day deadline is added to the deadline for which a partnership or tiered partner may act without being subject to assessment under section 18 of this chapter. In the case of a partnership with multiple tiers, this extension applies to each tier.
(c) Notwithstanding subsection (a), if the partnership and the department enter into a settlement agreement under IC 6-8.1-3-17 to resolve all matters related to the report of proposed partnership adjustments for a taxable year, the report of final partnership adjustments for that taxable year reflected in the agreement shall be issued final one hundred eighty (180) days after the date of the signature of the last party required to sign the agreement.
As added by P.L.159-2021, SEC.18. Amended by P.L.137-2022, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4.5. Partnership Audit and Administrative Adjustments › 6-3-4.5-6. Partnership Duties; Partner Level Adjustments Report; Remittance; Tiered Partner Duties; Amended Return; Election

Sec. 6. (a) Once a report of partnership adjustments is considered final, the partnership shall, not later than the applicable deadline:
(1) supply to its direct partners and the department a partner level adjustments report attributable to each partner in the form and manner prescribed by the department;
(2) remit any composite tax or withholding tax due under IC 6-3-4-12 or IC 6-5.5-2-8; and
(3) remit any pass through entity tax due under IC 6-3-2.1.
(b) If the partner is a tiered partner, the tiered partner shall, not later than the applicable deadline for the tiered partner:
(1) file an amended return for the taxable year and for any other affected year reporting its share of the adjustments;
(2) supply its owners or beneficiaries and the department amended statements reflecting the adjustments attributable to the owner or beneficiary, or a report, in the form and manner prescribed by the department;
(3) remit any tax due under IC 6-3, IC 6-3.6, or IC 6-5.5, including any pass through entity tax, composite tax or withholding tax due under IC 6-3-2.1, IC 6-3-4-12, IC 6-3-4-13, IC 6-3-4-15, and IC 6-5.5-2-8.
(c) Upon receipt of a partner level adjustments report or any statement from tiered partners arising from a partner level adjustments report, the taxpayer receiving the report or statement shall file an amended return for the taxable year reporting the adjustments along with any other affected year and remit any tax due not later than the applicable deadline for the partner.
(d) Notwithstanding any other provision of this chapter or IC 6-3-4-11:
(1) A partnership that has been issued a report of proposed partnership adjustments, or a tiered partner that is a partnership that has received a partner level adjustment report or statement arising from a report of final partnership adjustments, may elect to pay any tax due arising from a report of final partnership adjustments.
(2) Such election must be filed with the department not later than sixty (60) days after the department issues the report of proposed partnership adjustments or, in the case of an election by a tiered partner, not later than the date by which the tiered partner is required to file an amended return under this section.
(3) The computation of tax and other provisions governing this election shall be in a manner consistent with an election under section 9(c) of this chapter.
(4) If a partnership has made an election under this chapter to report and remit any tax due at the partnership level for a taxable year, the partnership shall be considered to have made a timely election under this subsection with regard to any adjustments in the report of partnership adjustments for that taxable year.
(5) No election may be made under this subsection after April 30, 2023.
As added by P.L.159-2021, SEC.18. Amended by P.L.1-2023, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4.5. Partnership Audit and Administrative Adjustments › 6-3-4.5-7. Partner Level Adjustments Report; Assessment; Adjustments to Tax Attributes

Sec. 7. (a) If the department receives the partner level adjustments report or statement required to be provided under section 6 of this chapter and the department determines that a taxpayer has not reported the correct amount of tax to the department, the department shall issue an assessment to the taxpayer of any tax due.
(b) For purposes of any assessment, protest, and litigation related to a partner level adjustments report or statement arising from a partner level adjustments report, any adjustments to tax attributes reported in the partner level adjustments report shall be final.
As added by P.L.159-2021, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4.5. Partnership Audit and Administrative Adjustments › 6-3-4.5-10. Reporting and Payment Requirements; Tiered Partners; Rules

Sec. 10. (a) The direct and indirect partners of an audited partnership that are tiered partners, and all of the partners, owners, and beneficiaries of those tiered partners that are subject to tax under IC 6-3 or IC 6-5.5, are subject to the reporting and payment requirements of section 8 of this chapter.
(b) The tiered partners who are partnerships are entitled to make the elections provided by section 9(c) of this chapter, provided that such an election is made not later than the due date by which the tiered partner is otherwise required to furnish statements or other reports to its partners under section 8(b)(2) of this chapter.
(c) The department may adopt rules under IC 4-22-2 to establish procedures and interim time periods for the reports and payments required by tiered partners and their partners, owners, and beneficiaries and for making the elections under section 9(c) of this chapter.
As added by P.L.159-2021, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4.5. Partnership Audit and Administrative Adjustments › 6-3-4.5-11. Procedures; Alternative Reporting and Payment Method; Application; Timing

Sec. 11. Under procedures adopted by and subject to the approval of the department, an audited partnership or tiered partner may enter into an agreement with the department to utilize an alternative reporting and payment method, including applicable time requirements or any other provision of section 9 of this chapter, if the audited partnership or tiered partner demonstrates that the requested method will reasonably provide for the reporting and payment of taxes due. Application for approval of an alternative reporting and payment method must be made by the audited partnership or tiered partner within the time for election as provided in section 9(c)(1) of this chapter.
As added by P.L.159-2021, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4.5. Partnership Audit and Administrative Adjustments › 6-3-4.5-12. Irrevocable Election; No Deduction or Credit; Other State or Local Tax Jurisdictions

Sec. 12. (a) The election made pursuant to section 9(c) of this chapter is irrevocable unless the department, in its discretion, determines otherwise.
(b) If properly reported and paid by the audited partnership or tiered partner, the amount determined under section 9(c)(2) of this chapter or similarly under an optional election under section 11 of this chapter, will be treated as paid in lieu of taxes owed by its direct and indirect partners, to the extent applicable, on the same final federal adjustments. The direct partners or indirect partners may not take any deduction or credit for this amount or claim a refund of the amount in this state. However, nothing in this subsection shall preclude a direct partner from claiming a credit for any amounts paid by the audited partnership or tiered partner on the direct partner's behalf to another state or local tax jurisdiction in accordance with provisions in IC 6-3-3-3 and IC 6-3.6-8-6.
(c) If the department determines that a partnership made an election under section 9(c) of this chapter that was improper with regard to one (1) or more partners or adjustments, the department may treat the election as invalid with regard to the partners or adjustments and treat any tax applicable to such partners as tax withheld by the partnership on any affected partner's behalf.
As added by P.L.159-2021, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4.5. Partnership Audit and Administrative Adjustments › 6-3-4.5-13. Designation of a State Partnership Representative; Qualifications

Sec. 13. If the department conducts an audit or investigation under this chapter, or the partnership receives federal adjustments covered under sections 9 through 12 of this chapter, the partnership shall be required to designate a state partnership representative for that taxable year or review year. The following apply:
(1) With respect to an action required or permitted to be taken by a partnership under this chapter and a proceeding for administrative or judicial review with respect to that action, the state partnership representative for the taxable year shall have sole authority to act on behalf of the partnership, and the partnership's direct partners and indirect partners shall be bound by those actions.
(2) The state partnership representative for a taxable year is the partnership's federal partnership representative for the taxable year, unless the partnership designates in writing another person as its state partnership representative or the partnership has not designated a federal partnership representative.
(3) The department may establish reasonable qualifications for and procedures for designating a person, other than the federal partnership representative, to be the state partnership representative.
As added by P.L.159-2021, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4.5. Partnership Audit and Administrative Adjustments › 6-3-4.5-14. Changes to a Report of Final Partnership Adjustments; Timing

Sec. 14. For purposes of this chapter and IC 6-8.1-5-2, an assessment may not be issued against a direct or indirect partner or partnership with regard to changes related to a report of final partnership adjustments if the report of proposed partnership adjustments is issued by the department to a partnership after the latest of:
(1) three (3) years after the due date of the partnership's return, including any valid extension granted under IC 6-8.1-6-1;
(2) three (3) years after the date 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;
(5) in the case of a report of proposed partnership adjustments arising from final federal adjustments:
(A) one hundred eighty (180) days after the date on which the department receives the final federal adjustments from the partnership in the manner prescribed by the department; or
(B) December 31, 2021;
whichever is later; or
(6) in the case of a report of proposed partnership adjustments issued to a tiered partner that is a partnership as a direct or indirect result of another partnership's report of final partnership adjustments, final federal adjustments, or an amended return, one hundred eighty (180) days after the applicable deadline for the tiered partner or the date otherwise determined under this section for the partnership, whichever is later.
As added by P.L.159-2021, SEC.18. Amended by P.L.137-2022, SEC.47.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4.5. Partnership Audit and Administrative Adjustments › 6-3-4.5-15. Reports; Proposed Assessment; Timing; Protest; Appeal

Sec. 15. (a) If the department receives the partner level adjustments report, amended statement, or similar report required to be provided under section 6 of this chapter and the department determines that a taxpayer has not reported the correct amount of tax to the department for a taxable year of the taxpayer affected by the partner level adjustments report, the department shall issue a proposed assessment to the taxpayer not later than:
(1) one hundred eighty (180) days after the department receives the partner level adjustments report or amended statement arising from the partner level adjustments report from the entity required to provide the report or statement to the department;
(2) one hundred eighty (180) days after the applicable deadline for the taxpayer; or
(3) the period during which the taxpayer could otherwise be issued a proposed assessment under IC 6-8.1-5-2;
whichever is latest.
(b) If a taxpayer receives multiple partner level adjustments reports or amended statements relating to the same report of final partnership adjustments, the last day for issuing a proposed assessment to the taxpayer is the latest time for which the department could issue an assessment for any partner level adjustments report or amended statement arising from the report of partnership adjustments as determined under this section.
(c) The taxpayer may protest or appeal the proposed assessment or refund denial in the same manner as prescribed in IC 6-8.1-5 or IC 6-8.1-9-1, whichever is applicable. However, any adjustments made pursuant to a report of final partnership adjustments shall be considered final as to the taxpayer.
As added by P.L.159-2021, SEC.18. Amended by P.L.137-2022, SEC.48.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 4.5. Partnership Audit and Administrative Adjustments › 6-3-4.5-16. Incorrect Reporting of Tax Attributes; Proposed Assessment; Refund; Reporting Considered Conclusive for Protest or Appeal

Sec. 16. (a) If the department determines that the partnership correctly reported and allocated tax attributes to its partners on a return or an amended return, but that the taxpayer reported the tax attributes from the partnership incorrectly, and that the taxpayer did not report the proper amount of tax as a result of such tax attributes for any year affected by the partnership return or amended return, the department may issue a proposed assessment against the taxpayer not later than one hundred eighty (180) days after the applicable deadline for the taxpayer or the date otherwise prescribed in IC 6-8.1-5-2 for issuing a proposed assessment against the taxpayer, whichever is later.
(b) If the amended return filed by the partnership would result in a refund to one (1) or more direct or indirect partners, the partner must file an amended return not later than:
(1) the date prescribed under IC 6-8.1-9-1 for the partner to claim a refund, if the amended return is not the result of a change by the Internal Revenue Service; or
(2) if the adjustment is the result of a change by the Internal Revenue Service, the applicable deadline for the partner, or the date prescribed under IC 6-8.1-9-1, whichever is later.
(c) For purposes of any protest or appeal from an amended return under this section, any reporting by the partnership shall be considered conclusive with regard to the direct and indirect partners of the partnership.
As added by P.L.159-2021, SEC.18.
2023 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. (a) 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.
(b) For purposes of this section:
(1) 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;
(2) in the case of a partner who owns a direct or indirect interest in a partnership that has made a valid election under Section 6221(b) of the Internal Revenue Code and has received a final federal adjustment with regard to an item of the partnership:
(A) the partner shall be considered to have reported items consistently with the partnership only if the partner properly reports the federal adjustment in a manner consistent with the federal treatment of such adjustment; and
(B) for purposes of this chapter, IC 6-8.1-5-2, and IC 6-8.1-9-1, the federal adjustment shall be considered a final federal adjustment with regard to such partner; and
(3) 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. Amended by P.L.137-2022, SEC.49.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 6. Penalties and Administration › 6-3-6-1. Repealed

Formerly: Acts 1963(ss), c.32, s.601; Acts 1965, c.233, s.25; Acts 1969, c.326, s.9; Acts 1971, P.L.64, SEC.5. As amended by Acts 1977(ss), P.L.4, SEC.14. Repealed by Acts 1980, P.L.61, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 6. Penalties and Administration › 6-3-6-2. Repealed

Formerly: Acts 1963(ss), c.32, s.602; Acts 1969, c.326, s.10. As amended by Acts 1977(ss), P.L.4, SEC.15. Repealed by Acts 1980, P.L.61, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 6. Penalties and Administration › 6-3-6-3. Repealed

Formerly: Acts 1963(ss), c.32, s.603; Acts 1969, c.326, s.11; Acts 1971, P.L.64, SEC.6. As amended by Acts 1977(ss), P.L.4, SEC.16; Acts 1978, P.L.2, SEC.619. Repealed by Acts 1980, P.L.61, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 6. Penalties and Administration › 6-3-6-8. Repealed

Formerly: Acts 1963(ss), c.32, s.608; Acts 1965, c.233, s.27. As amended by Acts 1978, P.L.2, SEC.620; Acts 1979, P.L.72, SEC.1; Acts 1979, P.L.321, SEC.3. Repealed by Acts 1980, P.L.61, SEC.15.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 3. State Income Taxes › Chapter 7. Miscellaneous › 6-3-7-1. Repealed

Formerly: Acts 1963(ss), c.32, s.701; Acts 1965, c.233, s.28; Acts 1969, c.326, s.12; Acts 1971, P.L.64, SEC.7. As amended by Acts 1977(ss), P.L.4, SEC.17; Acts 1981, P.L.77, SEC.14; P.L.67-1986, SEC.2. Repealed by P.L.192-2002(ss), SEC.191.
2023 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.
(c) All revenues derived from adjusted gross income tax computed from a partnership that has made an election to be subjected to tax directly at the partnership level under IC 6-3-4.5 shall be deposited in the state general fund. For purposes of this subsection, "adjusted gross income tax" means any tax for which the partnership is directly subject to as the result of an election under IC 6-3-4.5, regardless of the provision under which the tax is computed.
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; P.L.194-2023, SEC.21.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.