Note: This version of section effective until 1-1-2026. See also following version of this section, effective 1-1-2026. Sec. 17. Beginning after December 31, 2010, the department and the office of management and budget shall: (1) develop a quarterly report that summarizes the amount reported to and processed by the department under section 4.1(h) of this chapter, section 15.7(a)(3) of this chapter, and IC 6-3.6-8-5 for each county; and (2) make the quarterly report available to county auditors within forty-five (45) days after the end of the calendar quarter. IC 6-3-4-17 Quarterly reports concerning local income taxes Note: This version of section effective 1-1-2026. See also preceding version of this section, effective until 1-1-2026. Sec. 17. Beginning after December 31, 2010, the department and the office of management and budget shall: (1) develop a quarterly report that summarizes the amount reported to and processed by the department under section 4.1(c) of this chapter, section 15.7(a)(3) of this chapter, and IC 6-3.6-8-5 for each county; and (2) make the quarterly report available to county auditors within forty-five (45) days after the end of the calendar quarter. IC 6-3-4.5 Chapter 4.5. Partnership Audit and Administrative Adjustments 6-3-4.5-1 Definitions 6-3-4.5-2 Amended return; pass through entity; adjustment for a review year; state adjustment; partnerships and tiered partners; numerical tier 6-3-4.5-3 Department audit or investigation; tax attribute; report of proposed partnership adjustments 6-3-4.5-3.5 Underreporting of tax due by partner in partnership 6-3-4.5-4 Partnership's right to protest and appeal 6-3-4.5-5 Report of partnership adjustments; timing; protest; appeal; settlement agreement 6-3-4.5-6 Partnership duties; partner level adjustments report; remittance; tiered partner duties; amended return; election 6-3-4.5-7 Partner level adjustments report; assessment; adjustments to tax attributes 6-3-4.5-8 Filing of amended partnership return; remittance; tiered partners; direct or indirect partners; payment of tax; tax attributes 6-3-4.5-9 Partnership level audit; final federal adjustments; election by an audited partnership; consent to Indiana law 6-3-4.5-10 Reporting and payment requirements; tiered partners; rules 6-3-4.5-11 Procedures; alternative reporting and payment method; application; timing 6-3-4.5-12 Irrevocable election; no deduction or credit; other state or local tax jurisdictions 6-3-4.5-13 Designation of a state partnership representative; qualifications 6-3-4.5-14 Changes to a report of final partnership adjustments; timing 6-3-4.5-15 Reports; proposed assessment; timing; protest; appeal 6-3-4.5-16 Incorrect reporting of tax attributes; proposed assessment; refund; reporting considered conclusive for protest or appeal 6-3-4.5-17 Inconsistent reporting of tax attribute; disclosure; proposed assessment; timing; reporting considered conclusive for protest or appeal 6-3-4.5-18 Reporting requirements; liability for tax; proposed assessment timing; reduction of the tax attributable to direct or indirect partner; duty to issue report 6-3-4.5-19 Remitting payment on behalf of a partner; claim for refund 6-3-4.5-20 Partnership with more than 10,000 direct owners; extension of time; written agreement; automatic extension; rules
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