Application of adjusted gross income tax law and other statutory
provisions; withholdings report
Sec. 18. (a) Except as otherwise provided in 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) remittances;
(5) incorporation of the provisions of the Internal Revenue
Code;
(6) penalties and interest;
(7) exclusion of military pay credits for withholding; and
(8) exemptions and deductions;
apply to the imposition, collection, and administration of the tax
imposed by this chapter.
(b) The provisions of IC 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 annually along with the
employer's annual withholding report.
As added by P.L.380-1987(ss), SEC.6. Amended by P.L.57-1997,
SEC.6.
Last modified: May 28, 2006