Ind. Code § 6-3-4.5-4

Current through P.L. 171-2024

Section 6-3-4.5-4 - Partnership's right to protest and appeal

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.

IC 6-3-4.5-4

Added by P.L. 159-2021,SEC. 18, eff. 7/1/2021.