Sec. 4. If the department issues a report of proposed partnership adjustments to a partnership for a taxable year, the partnership shall be considered to be the taxpayer for purposes of IC 6-8.1-5 , including all rights to protest and appeal the report of proposed partnership adjustments, except as specifically provided under this chapter.
‹ Prev All Indiana sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.