Indiana Code - Taxation - Title 6, Section 6-5.5-6-2

Time for filing returns; extensions

Sec. 2. Annual returns required by this chapter shall be filed with
the department on or before the fifteenth day of the fourth month
following the close of the taxpayer's taxable year. However, if a
taxpayer receives an extension of time from the United States
Internal Revenue Service for the filing of its federal income tax
return for a taxable year, the department shall grant a similar
extension of time to the taxpayer for the filing of a return required by
this chapter for that taxable year. In addition, the department may
grant an additional reasonable extension of time for filing a return
required by this chapter.

As added by P.L.347-1989(ss), SEC.1.

Last modified: May 28, 2006