Ic 6-3-4.5-19 - Remitting Payment on Behalf of a Partner; Claim for Refund
Ind. Code § 6-3-4.5-19
in: Ic 6-3-4.5-19 - Remitting Payment on Behalf of a Partner; Claim
for Refund
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proposed Assessment Timing; Reduction of the Tax
attributable to Direct or Indirect Partner; Duty To
issue ReportNext Ic 6-3-4.5-20 - Partnership With More Than 10,000 Direct Owners;
extension of Time; Written Agreement; Automatic
extension; Rules
Sec. 19. If a partnership or tiered partner remits a payment on behalf of a partner, shareholder, or beneficiary as a result of this chapter, the partner, shareholder, or beneficiary may file a claim for refund with regard to any overpayment remitted on its behalf not later than the date on which the partner, shareholder, or beneficiary is required to file an amended return under this chapter or the date otherwise prescribed under IC 6-8.1-9-1, whichever is later.
As added by P.L.159-2021, SEC.18.
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