6-3-4-16.7. Reports in electronic format

IN Code § 6-3-4-16.7 (2019) (N/A)
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Sec. 16.7. (a) For taxable years ending after December 31, 2019, a partnership that is required to provide twenty-five (25) or more reports to partners under section 12(b) of this chapter or a corporation that is required to provide twenty-five (25) or more reports to shareholders under section 13(b) of this chapter must file all such reports 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 reports to beneficiaries under section 15(b) of this chapter must file all such reports in an electronic format specified by the department.

As added by P.L.234-2019, SEC.15.