IC 6-3-4.5-19 — Remitting payment on behalf of a partner; claim for refund
Chapter 4.5. Partnership Audit and Administrative Adjustments
Section text
Sec. 19. If a partnership or tiered partner remits a payment on behalf of a partner, shareholder, or beneficiary as a result of this chapter, the partner, shareholder, or beneficiary may file a claim for refund with regard to any overpayment remitted on its behalf not later than the date on which the partner, shareholder, or beneficiary is required to file an amended return under this chapter or the date otherwise prescribed under IC 6-8.1-9-1, whichever is later.
As added by P.L.159-2021, SEC.18.
Source: official publisher (2026 edition)