Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 6 - Returns, Remittances and Refunds
Section 6-3 - Fiscal taxpayer's reporting period
Universal Citation: 45 IN Admin Code 6-3
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 3.
(a) A taxpayer may report and pay his state gross retail and use taxes over his fiscal period that corresponds to the calendar period he is permitted to use under Indiana Code 6-2.5-6-1(c) if:
(1) The
taxpayer reports his gross income tax or the tax he pays in place of the gross
income tax, over a fiscal year or fiscal quarter not corresponding to the
calendar year or calendar quarter; and
(2) The Department has not required the
taxpayer to stop using the fiscal reporting period.
(b) Definition: Fiscal year. A fiscal year, is a period of twelve months ending on the last day of a month other than December. It is thus distinguished from a calendar year, ending always on December 31.
Disclaimer: These regulations may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
