§ 6-5.5-6-1 Annual returns required
§ 6-5.5-6-2 Time for filing returns; extensions
§ 6-5.5-6-3 Quarterly estimated tax; quarterly payment by electronic fund transfer
§ 6-5.5-6-4 Payment of tax
§ 6-5.5-6-5 Certified copy of return
§ 6-5.5-6-6 Alteration or modification of return; notice; form; time; penalty
§ 6-5.5-6-7 Forms; certification of truth of information
§ 6-5.5-6-8 Transfer of property; liability for tax
§ 6-5.5-6-9 Preservation of records; examination
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Indiana Code > Title 6 > Article 5.5 > Chapter 6 - Returns

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • gross income: includes income from interest, fees, penalties, a market discount or other type of discount, rental income, the gain on a sale of intangible or other property evidencing a loan or extension of credit, and dividends or other income received as a means of furthering the activities set out in this subdivision. See Indiana Code 6-5.5-1-17
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Taxpayer: means a corporation that is transacting the business of a financial institution in Indiana, including any of the following:

    Indiana Code 6-5.5-1-17

  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5