Adjusted gross income tax provisions; applicability; employer's
annual withholding report
Sec. 22. (a) Except as otherwise provided in subsection (b) and
the other provisions of this chapter, 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 chapter.
(b) The provisions of IC 6-3-1-3.5(a)(6), 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 chapter.
(c) Notwithstanding subsections (a) and (b), each employer shall
report to the department the amount of withholdings attributable to
each county. This report shall be submitted along with the employer's
other withholding report.
As added by P.L.44-1984, SEC.14. Amended by P.L.23-1986,
SEC.11; P.L.57-1997, SEC.5.
Last modified: May 28, 2006