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Indiana Code Title 6. Taxation § 6-8.1-1-10

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 10. (a) This section applies for purposes of determining:

(1) the last date on which a proposed assessment can be issued under IC 6-8.1-5;

(2) the date by which withholding payments were required to be made to meet the safe harbor requirements under IC 6-3-4-12 or IC 6-3-4-13;

(3) the date by which ninety percent (90%) of tax reasonably expected to be due under IC 6-8.1-6-1 is required to be paid;

(4) the last date on which a demand notice or tax warrant can be issued under IC 6-8.1-8;

(5) the last date on which a refund claim can be filed under IC 6-8.1-9-1;

(6) the first date on which interest can accrue on refunds under IC 6-8.1-9-2;

(7) the first date on which interest can be assessed under IC 6-8.1-10-1;  and

(8) the due date for a return or payment under IC 6-2.3-6-1, IC 6-3-4-4.1, IC 6-5.5-6-3, or IC 6-8.1-10-2.1.

(b) For an estimated tax payment under IC 6-2.3-6-1, IC 6-3-4-4.1, or IC 6-5.5-6-3 that otherwise was due after March 23, 2020, and before July 15, 2020, the due date of the payment shall be treated as July 15, 2020.

(c) For a return or other tax payment under IC 6-2.3, IC 6-3, or IC 6-5.5, that otherwise was due after March 23, 2020, and before May 1, 2020, the due date of the return or tax payment shall be treated as July 15, 2020.

(d) For a return or other tax payment under IC 6-3 or IC 6-5.5 that otherwise was due after April 30, 2020, and before July 16, 2020, the due date of the return or tax payment shall be treated as:

(1) August 15, 2020, to the extent an action is determined without regard to a Saturday;  or

(2) August 17, 2020, to the extent an action is permitted to be delayed due to a Saturday.

(e) A due date for payment determined under subsection (c) or (d) shall be treated as the due date by which a tax payment is required by meet minimum payment requirements for penalty deferment under:

(1) IC 6-3-4-12(k);

(2) IC 6-3-4-13(l);  and

(3) IC 6-8.1-6-1(d).

(f) For a return or payment with regard to individual adjusted gross income tax under IC 6-3 for taxable years ending December 31, 2020, the due date shall be treated as:

(1) May 15, 2021, to the extent an action is determined without regard to a Saturday;  or

(2) May 17, 2021, to the extent an action is permitted to be delayed due to a Saturday.

(g) This section expires December 31, 2024.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-8.1-1-10 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-8-1-1-10/

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