Furnishing federal return to department; notice of modification;
amended returns
Sec. 6. (a) Any taxpayer, upon request by the department, shall
furnish to the department a true and correct copy of any tax return
which he has filed with the United States Internal Revenue Service
which copy shall be certified to by the taxpayer under penalties of
perjury.
(b) Each taxpayer shall notify the department of any modification
of:
(1) a federal income tax return filed by the taxpayer after
January 1, 1978; or
(2) the taxpayer's federal income tax liability for a taxable year
which begins after December 31, 1977.
The taxpayer shall file the notice, on the form prescribed by the
department, within one hundred twenty (120) days after the
modification is made.
(c) If the federal modification results in a change in the taxpayer's
federal or Indiana adjusted gross income, the taxpayer shall file an
Indiana amended return within one hundred twenty (120) days after
the modification is made.
(Formerly: Acts 1963(ss), c.32, s.406; Acts 1965, c.233, s.19.) As
amended by Acts 1977(ss), P.L.4, SEC.11; P.L.119-1998, SEC.5;
P.L.254-2003, SEC.6.
Last modified: May 28, 2006