Partnership Audit and Administrative Adjustments

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Income Taxes
  5. Partnership Audit and Administrative Adjustments

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Section
6-3-4.5-1

Definitions

Section
6-3-4.5-2

Amended Return; Pass Through Entity; Adjustment for a Review Year; State Adjustment; Partnerships and Tiered Partners; Numerical Tier

Section
6-3-4.5-3

Department Audit or Investigation; Tax Attribute; Preliminary Report; Report of Proposed Partnership Adjustments

Section
6-3-4.5-4

Partnership's Right to Protest and Appeal

Section
6-3-4.5-5

Final Report; Timing; Protest; Appeal; Settlement Agreement

Section
6-3-4.5-6

Partnership Duties; Partner Level Adjustments Report; Remittance; Tiered Partner Duties; Amended Return; Election

Section
6-3-4.5-7

Partner Level Adjustments Report; Assessment; Adjustments to Tax Attributes

Section
6-3-4.5-8

Filing of Amended Partnership Return; Remittance; Tiered Partners; Direct or Indirect Partners; Payment of Tax; Tax Attributes

Section
6-3-4.5-9

Partnership Level Audit; Final Federal Adjustments; Election by an Audited Partnership; Consent to Indiana Law

Section
6-3-4.5-10

Reporting and Payment Requirements; Tiered Partners; Rules

Section
6-3-4.5-11

Procedures; Alternative Reporting and Payment Method; Application; Timing

Section
6-3-4.5-12

Irrevocable Election; No Deduction or Credit; Other State or Local Tax Jurisdictions

Section
6-3-4.5-13

Designation of a State Partnership Representative; Qualifications

Section
6-3-4.5-14

Changes to a Proposed or Report of Final Partnership Adjustments; Timing

Section
6-3-4.5-15

Reports; Proposed Assessment; Timing; Protest; Appeal

Section
6-3-4.5-16

Incorrect Reporting of Tax Attributes; Proposed Assessment; Refund; Reporting Considered Conclusive for Protest or Appeal

Section
6-3-4.5-17

Inconsistent Reporting of Tax Attribute; Disclosure; Proposed Assessment; Timing; Reporting Considered Conclusive for Protest or Appeal

Section
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

Section
6-3-4.5-19

Remitting Payment on Behalf of a Partner; Claim for Refund

Section
6-3-4.5-20

Partnership With More Than 10,000 Direct Owners; Extension of Time; Written Agreement; Automatic Extension; Rules