Indiana Code Title 6. Taxation § 6-3-4.5-13

(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.