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U.S. State Codes
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Indiana
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Title 6. Taxation
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Article 3. State Income Taxes
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Chapter 4. Returns and Remittances
Chapter 4. Returns and Remittances
6-3-4-1. Who must make returns
6-3-4-1.5. Returns filed by professional preparers
6-3-4-2. Returns; fiduciaries; husband and wife
6-3-4-3. Filing date
6-3-4-4. Repealed
6-3-4-4.1. Estimated payments; declaration of estimated tax; electronic funds transfer
6-3-4-5. Payment of tax
6-3-4-6. Furnishing federal return to department; notice of modification; amended returns
6-3-4-7. Repealed
6-3-4-8. Income withholding; wages; reports; penalties
6-3-4-8.1. Income withholding; wages; reports; online tax filing; penalties
6-3-4-8.2. Income withholding; gambling winnings
6-3-4-8.5. Liability of transferee of property
6-3-4-9. Reports of payment to recipients
6-3-4-10. Partnership returns
6-3-4-11. Partnerships not subject to tax
6-3-4-12. Nonresident partners; withholding rate; returns; credits for tax withheld
6-3-4-13. Corporations; withholding from dividends to nonresident shareholders
6-3-4-14. Affiliated group of corporations; consolidated returns
6-3-4-15. Trusts or estates; distribution of income to nonresident beneficiaries; deduction, retention, and pay over of tax due; returns required
6-3-4-15.7. Annuity, pension, retirement, or other deferred compensation plans; withholding requests; payor responsibility; guidelines; designation of local income tax liability
6-3-4-16. Procedures to implement crosschecks between certain forms
6-3-4-16.5. Electronic filing; withholding
6-3-4-16.7. Reports in electronic format
6-3-4-17. Quarterly reports concerning local income taxes