Chapter 4 - RETURNS AND REMITTANCES

Section 6-3-4-1 - Who must make returns
Section 6-3-4-1.5 - Returns filed by professional preparers
Section 6-3-4-2 - Returns; fiduciaries; husband and wife
Section 6-3-4-3 - Filing date
Section 6-3-4-4 - [Repealed]
Section 6-3-4-4.1 - Estimated payments; declaration of estimated tax; electronic funds transfer
Section 6-3-4-5 - Payment of tax
Section 6-3-4-6 - Furnishing federal return to department; notice of modification; amended returns
Section 6-3-4-7 - [Repealed]
Section 6-3-4-8 - Income withholding; wages; reports; penalties
Section 6-3-4-8.1 - Monthly return and remittance; periodic deposit and informational return; online tax filing; notice to employers
Section 6-3-4-8.2 - Income withholding; gambling winnings
Section 6-3-4-8.5 - Liability of transferee of property
Section 6-3-4-9 - Reports of payment to recipients
Section 6-3-4-10 - Partnership returns
Section 6-3-4-11 - Partnerships not subject to tax
Section 6-3-4-12 - Nonresident partners; withholding rate; returns; credits for tax withheld
Section 6-3-4-13 - Corporations; withholding from dividends to nonresident shareholders
Section 6-3-4-13.5 - Income withholding; first payment of prize money; racing event at qualified motorsports facility
Section 6-3-4-14 - Affiliated group of corporations; consolidated returns
Section 6-3-4-15 - Trusts or estates; distribution of income to nonresident beneficiaries; deduction, retention, and pay over of tax due; returns required
Section 6-3-4-15.1 - Prescribe procedures
Section 6-3-4-15.7 - Annuity, pension, retirement, or other deferred compensation plans; withholding requests; payor responsibility; guidelines; designation of local income tax liability
Section 6-3-4-16 - Procedures to implement crosschecks between certain forms
Section 6-3-4-16.3 - Corporations; electronic return; exceptions
Section 6-3-4-16.5 - Electronic filing; withholding
Section 6-3-4-16.7 - Reports in electronic format
Section 6-3-4-17 - Quarterly reports concerning local income taxes