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us-in/regulation/iac/45/3.1 — 45 IAC Article 3.1: Adjusted Gross Income Tax (Department of State Revenue) · Axiom
Axiom
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Indiana
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Regulations
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Iac
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Part 45
45 IAC Article 3.1: Adjusted Gross Income Tax (Department of State Revenue)
1-98
Withholding and returns by interstate transportation companies
1-99
Withholding for church and clergy
1-100
Withholding from certain types of employees and incomes
1-101
Annual reconciliation of employers' withholding tax
1-102
Changes in form WH-4
1-103
Refund or credit for excess withholding
1-104
Information returns (Repealed)
1-105
Annual return of partnership or trust fund
1-106
Partner's distributive share
1-107
Partnership withholding requirements
1-108
Partnership withholding returns
1-109
Withholding requirements for subchapter S corporations
1-110
Consolidated returns of affiliated groups
1-111
Membership in affiliated groups; bank holding companies
1-112
Consolidated returns for other taxes not required
1-113
Withholding on distributions to nonresident beneficiaries of Indiana trusts and estates
1-114
Withholding returns and payments by trusts and estates
1-115
Reciprocal agreement states
1-116
Credit against liability instead of refund (Repealed)
1-117
Payment of refunds; interest (Repealed)
1-118
Demand for additional taxes (Repealed)
1-119
Penalty for nonpayment (Repealed)
1-120
Penalty for fraudulent nonpayment (Repealed)
1-121
Failure to timely file or pay; penalty (Repealed)
1-122
Jeopardy assessment and collection (Repealed)
1-123
Penalty for failure to file information returns (Repealed)
1-124
Preparation of return by department; penalty (Repealed)
1-125
Time limitation on assessment by department (Repealed)
1-126
Proposed assessment of additional tax; protest (Repealed)
1-127
Hearings on protest of proposed assessment (Repealed)
1-128
Agreed extension of time for proposed assessment (Repealed)
1-129
Automatic extension of time for proposed assessment (Repealed)
1-130
Warrants for collection of taxes; execution (Repealed)
1-131
Collection by civil action by department (Repealed)
1-132
Injunction against continuing business (Repealed)
1-133
Receivership (Repealed)
1-134
Cumulative remedies (Repealed)
1-135
List of unsatisfied warrants (Repealed)
1-136
Employment of collection attorneys (Repealed)
1-137
Time limitation on refund claims; assessment; interest (Repealed)
1-138
Filing refund claim (Repealed)
1-139
Hearings on refund claims (Repealed)
1-140
Suit for refund (Repealed)
1-141
Limited confidentiality of taxpayer information (Repealed)
1-142
Corporate dissolution and tax payment (Repealed)
1-143
Retention of taxpayer's books and records (Repealed)
1-144
Disclosure of other tax returns and schedules (Repealed)
1-145
False records prohibited (Repealed)
1-146
Penalties for tax evasion (Repealed)
1-147
Prosecution of violators (Repealed)
1-148
Rulemaking powers; distribution of rules and forms (Repealed)
1-149
Investigations by department; cooperation (Repealed)
1-150
Exemptions from gross income tax (Repealed)
1-151
Taxation of partnerships with corporate members (Repealed)
1-152
Taxation of partners of partnerships with corporate members (Repealed)
1-153
Taxation of a corporate partner
1-154
Airport development zones
2-1
Corporations subject to tax (Repealed)
2-2
Definition of net income (Repealed)
2-3
Tax rate (Repealed)
2-4
Adoption of provisions of adjusted gross income tax; exceptions (Repealed)
4-1
Persons and income subject to tax; administration
4-2
Tax rates; income subject to tax
4-3
Income subject to LIT
4-4
Persons and income subject to tax; exemptions; joint returns
4-5
Treatment of married individuals filing jointly
4-6
Duration of tax
4-7
Determination of county of residence
4-8
Determination of county of principal place of business or employment
4-9
Reciprocity agreements with out-of-state authorities
4-10
Credit for taxes paid to out-of-state local governments
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