Note: This version of section effective until 1-1-2028. See also following version of this section, effective 1-1-2028. Sec. 5. (a) Except as otherwise provided in subsection (b) and the other provisions of this article, all provisions of the adjusted gross income tax law ( IC 6-3 ) concerning: (1) definitions; (2) declarations of estimated tax; (3) filing of returns; (4) deductions or exemptions from adjusted gross income; (5) remittances; (6) incorporation of the provisions of the Internal Revenue Code; (7) penalties and interest; and (8) exclusion of military pay credits for withholding; apply to the imposition, collection, and administration of the tax imposed by this article. (b) IC 6-3-3-3 , IC 6-3-3-5 , and IC 6-3-5-1 do not apply to the tax imposed by this article. (c) Notwithstanding subsections (a) and (b), each employer shall report to the department of state revenue the amount of withholdings attributable to each county. This report shall be submitted to the department of state revenue: (1) each time the employer remits to the department the tax that is withheld; and (2) annually along with the employer's annual withholding report. IC 6-3.6-8-5 Adjusted gross income tax provisions; applicability; employer's withholding report Note: This version of section effective 1-1-2028. See also preceding version of this section, effective until 1-1-2028. Sec. 5. (a) Except as otherwise provided in subsection (b) and the other provisions of this article, all provisions of the adjusted gross income tax law ( IC 6-3 ) concerning: (1) definitions; (2) declarations of estimated tax; (3) filing of returns; (4) deductions or exemptions from adjusted gross income; (5) remittances; (6) incorporation of the provisions of the Internal Revenue Code; (7) penalties and interest; and (8) exclusion of military pay credits for withholding; apply to the imposition, collection, and administration of the tax imposed by this article. (b) IC 6-3-3-3 , IC 6-3-3-5 , and IC 6-3-5-1 do not apply to the tax imposed by this article. (c) Notwithstanding subsections (a) and (b), each employer shall report to the department of state revenue the amount of withholdings attributable to each county (or each municipality in the case of a local income tax imposed under IC 6-3.6-6-22 ). This report shall be submitted to the department of state revenue: (1) each time the employer remits to the department the tax that is withheld; and (2) annually along with the employer's annual withholding report.
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