indiana legislative update

2014 Edition  |  Table of Contents
 

Tax Administration
By Donna L. Niesen, CPA

Affected Code Section: Ind. Code § 6-8.1-4-4 (amendment)
Effective Date: July 1, 2014
Enacted By: House Bill 1380
Explanation: Permits the commissioner of the Department of State Revenue to deny or suspend certain vehicle permits if escort fees to the state police department are delinquent.
 

Affected Code Section: Ind. Code § 6-8.1-6-1 (amendment)
Effective Date: Jan. 1, 2015
Enacted By: House Bill 1380
Explanation: Provides that a person requesting an extension is not required to include any payment of tax along with the petition for extension, but must pay at least 90% of the tax that is reasonably expected to be due in order to avoid penalties. Provides that the Department of State Revenue shall grant an extension for the same period of a federal extension if an adjusted gross income taxpayer or financial institutions taxpayer petitions for it.

 

Connect with Donna 
Donna L. Niesen is a partner in Katz, Sapper & Miller’s State and Local Tax Practice. She has been with the firm since 2005. Donna provides a wide variety of tax consulting services in the areas of multistate sales and income taxes, business incentives, controversy services, and other state taxes.