Chapter 5 - ASSESSMENT OF TAXES
- Section 6-8.1-5-1 - Proposed assessment; notice; protest; hearing; letter of findings; rehearing; appeal; demand for payment
- Section 6-8.1-5-1.5 - Secondary review; procedures; agreement
- Section 6-8.1-5-2 - [Effective Until 7/1/2024] Time limits on issuing proposed assessment; erroneous refund; extension of assessment time period; modification of federal income or tax liability; requirements for return to be considered filed by nonresident individual
- Section 6-8.1-5-2 - [Effective 7/1/2024] Time limits on issuing proposed assessment; erroneous refund; extension of assessment time period; modification of federal income or tax liability; requirements for return to be considered filed by nonresident individual
- Section 6-8.1-5-2.5 - Correcting assessment notice; responsible party; exemption from time limitations
- Section 6-8.1-5-3 - Jeopardy assessment; jeopardy tax warrant; levy and sale; bond
- Section 6-8.1-5-4 - Books and records; federal returns; inspection
- Section 6-8.1-5-5 - Information to be provided by person conducting or sponsoring an event at a qualified motorsports facility; additional reporting
- Section 6-8.1-5-6 - Motor carrier fuel tax and surcharge tax; records or reports; audits or examinations; reimbursement