IC 6-2.3-6-1 Returns; due date; estimated payments; electronic funds transfers;
penalties
Sec. 1. (a) Except as provided in subsections (c) through (e), a
taxpayer shall file utility receipts tax returns with, and pay the
taxpayer's utility receipts tax liability to, the department by the due
date of the estimated return. A taxpayer who uses a taxable year that
ends on December 31 shall file the taxpayer's estimated utility
receipts tax returns and pay the tax to the department on or before
April 20, June 20, September 20, and December 20 of the taxable
year. If a taxpayer uses a taxable year which does not end on
December 31, the due dates for filing estimated utility receipts tax
returns and paying the tax are on or before the twentieth day of the
fourth, sixth, ninth, and twelfth months of the taxpayer's taxable year.
(b) With each return filed, with each payment by cashier's check,
certified check, or money order delivered in person or by overnight
courier, and with each electronic funds transfer made, a taxpayer
shall pay to the department twenty-five percent (25%) of the
estimated or the exact amount of utility receipts tax that is due.
(c) If a taxpayer's estimated annual utility receipts tax liability
does not exceed two thousand five hundred dollars ($2,500) the
taxpayer is not required to file an estimated utility receipts tax return.
(d) If the department determines that a taxpayer's:
(1) estimated quarterly utility receipts tax liability for the
current year; or
(2) average estimated quarterly utility receipts tax liability for
the preceding year;
exceeds five thousand dollars ($5,000), the taxpayer shall pay the
estimated utility receipts taxes due by electronic funds transfer (as
defined in IC 4-8.1-2-7) or by delivering in person or by overnight
courier a payment by cashier's check, certified check, or money order
to the department. The transfer or payment shall be made on or
before the date the tax is due.
(e) If a taxpayer's utility receipts tax payment is made by
electronic funds transfer, the taxpayer is not required to file an
estimated utility receipts tax return.
(f) The penalty prescribed by IC 6-8.1-10-2.1(b) shall be assessed
by the department on taxpayers failing to make payments as required
in subsection (b) or (d). However, a penalty may not be assessed as
to any estimated payments of utility receipts tax that equal or exceed:
(1) twenty percent (20%) of the final tax liability for the taxable
year; or
(2) twenty-five percent (25%) of the final tax liability for the
taxpayer's previous taxable year.
In addition, the penalty as to any underpayment of tax on an
estimated return shall be assessed only on the difference between the
actual amount paid by the taxpayer on the estimated return and
twenty-five percent (25%) of the taxpayers's final utility receipts tax
liability for the taxable year. As added by P.L.192-2002(ss), SEC.47. Amended by P.L.269-2003,
SEC.2; P.L.211-2007, SEC.8.
IC 6-2.3-6-2 Final return; due date; statements of no tax due
Sec. 2. (a) Every taxpayer who receives more than one thousand
dollars ($1,000) in gross receipts during a particular taxable year
shall file with the department an annual utility receipts tax return. At
the time of filing an annual return, a taxpayer shall pay to the
department an amount equal to the remainder of:
(1) the total utility receipts tax liability incurred by the taxpayer
for that particular taxable year; minus
(2) the total amount of utility receipts taxes that was previously
paid to the department for any quarter of that same taxable year.
(b) Except as provided in subsection (d), a taxpayer who uses a
taxable year that ends on December 31 shall file the taxpayer's
annual utility receipts tax return and pay the tax, if any, for that
taxable year on or before April 15 of the immediately succeeding tax
year.
(c) If a taxpayer uses a taxable year that does not end on
December 31, the department shall prescribe the due dates for filing
annual utility receipts tax returns and paying the tax.
(d) Any taxpayer who does not file an annual utility receipts tax
return for a taxable year may be required to execute and file with the
department a sworn statement that the taxpayer did not receive more
than one thousand dollars ($1,000) of taxable gross receipts during
that taxable year. As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-6-3 Returns; limitation on required information; names on stock or
securities that are a source of gross receipts
Sec. 3. Any forms prescribed by the department under
IC 6-8.1-3-4 that concern the collection of the utility receipts tax may
not require a taxpayer to show the corporate name or title of any
stock or the name of the obligor of any other security from which the
taxpayer derives gross receipts. As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-6-4 Returns; required information; allocation of gross receipts among
multiple locations
Sec. 4. The department may require a taxpayer who receives gross
receipts at two (2) or more business locations within the state to file
with each quarterly and annual utility receipts tax return an
information return that shows the allocation of gross receipts to each
business location at which the gross receipts were received. As added by P.L.192-2002(ss), SEC.47. IC 6-2.3-6-5 Affiliated groups; consolidated utility receipts tax returns; election
Sec. 5. (a) Corporations are affiliated if at least eighty percent
(80%) of the voting stock of one (1) corporation (exclusive of
directors' qualifying shares) is owned by the other corporation. Every
corporation affiliated with another corporation is affiliated with
every corporation that is affiliated with such other corporation. All
corporations so affiliated constitute an affiliated group.
(b) Corporate members of an affiliated group that are incorporated
in Indiana or are authorized to do business in Indiana may file a
consolidated utility receipts tax return.
(c) Each corporate member of an affiliated group that files a
consolidated utility receipts tax return is jointly and severally liable
for the utility receipts tax imposed on the affiliated group and on
each member of that group.
(d) An affiliated group must elect at the time it files its first
annual return whether or not it will file a consolidated utility receipts
tax return or whether each corporate member of the group will file
a separate utility receipts tax return. After the taxpayer's election is
made, the group must file utility receipts tax returns in the same
manner as the group's first annual return is filed, unless the
department allows the group to change the manner in which it files
utility receipts tax returns.
(e) The first consolidated utility receipts tax return filed by an
affiliated group may be filed by any member of the group
incorporated in Indiana or authorized to do business in Indiana.
Subsequent consolidated returns shall be filed by the member who
filed the first consolidated return for the group, unless the department
allows another member to file the group's consolidated returns. As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-6-6 Returns; fiduciaries; receiver; trustee in dissoluton; trustee in
bankruptcy; assignee; liability of distributee for unpaid taxes;
nonresident returns
Sec. 6. (a) A receiver, a trustee in dissolution, a trustee in
bankruptcy, or an assignee operating the property or business of a
taxpayer shall file a utility receipts tax return for that taxpayer and
pay any tax due on gross receipts reported in the return in the same
manner that the taxpayer would be required to file a return and pay
the tax under this chapter if the taxpayer had control of the business
or property.
(b) Any fiduciary filing a return under subsection (a) shall report
all previously unreported income derived from property or business
controlled by the fiduciary.
(c) The utility receipts tax liability imposed upon any property
held by a fiduciary described in subsection (a) is a lien upon the
property from which the gross receipts were derived.
(d) If any utility receipts tax is due and unpaid after a fiduciary
described in subsection (a) is discharged, each distributee is liable
for the utility receipts tax due in an amount equal to the quotient of:
(1) the distributee's share of the business or property sold;
divided by
(2) the total distribution made by the fiduciary.
(e) Any resident of Indiana who is a fiduciary described in
subsection (a), and who receives gross receipts for a distributee who
is not an Indiana resident, must file a utility receipts tax return and
pay the utility receipts tax due with that return before making a
distribution to the distributee.
(f) Any taxpayer who is a resident of Indiana, and who receives
gross receipts from a fiduciary described in subsection (a) who is not
a resident of Indiana, shall file a return reporting the receipt of such
gross receipts and shall pay any utility receipts tax due on such gross
receipts, as though the gross receipts had been received directly by
the taxpayer, unless the nonresident fiduciary has already paid the
tax due on the gross receipts. As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-6-7 Allowable methods of accounting
Sec. 7. A taxpayer shall use either the cash or accrual method of
accounting for purposes of determining the taxpayer's utility receipts
tax liability. If a taxpayer uses either the cash or accrual method of
accounting for federal tax purposes, the taxpayer must also use that
same method in determining the taxpayer's utility receipts tax
liability. If a taxpayer does not use either the cash or accrual method
of accounting for federal tax purposes, the taxpayer shall use the cash
method in determining the taxpayer's utility receipts tax liability. As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-6-1 Returns; due date; estimated payments; electronic funds transfers;
penalties
Sec. 1. (a) Except as provided in subsections (c) through (e), a
taxpayer shall file utility receipts tax returns with, and pay the
taxpayer's utility receipts tax liability to, the department by the due
date of the estimated return. A taxpayer who uses a taxable year that
ends on December 31 shall file the taxpayer's estimated utility
receipts tax returns and pay the tax to the department on or before
April 20, June 20, September 20, and December 20 of the taxable
year. If a taxpayer uses a taxable year which does not end on
December 31, the due dates for filing estimated utility receipts tax
returns and paying the tax are on or before the twentieth day of the
fourth, sixth, ninth, and twelfth months of the taxpayer's taxable year.
(b) With each return filed, with each payment by cashier's check,
certified check, or money order delivered in person or by overnight
courier, and with each electronic funds transfer made, a taxpayer
shall pay to the department twenty-five percent (25%) of the
estimated or the exact amount of utility receipts tax that is due.
(c) If a taxpayer's estimated annual utility receipts tax liability
does not exceed two thousand five hundred dollars ($2,500) the
taxpayer is not required to file an estimated utility receipts tax return.
(d) If the department determines that a taxpayer's:
(1) estimated quarterly utility receipts tax liability for the
current year; or
(2) average estimated quarterly utility receipts tax liability for
the preceding year;
exceeds five thousand dollars ($5,000), the taxpayer shall pay the
estimated utility receipts taxes due by electronic funds transfer (as
defined in IC 4-8.1-2-7) or by delivering in person or by overnight
courier a payment by cashier's check, certified check, or money order
to the department. The transfer or payment shall be made on or
before the date the tax is due.
(e) If a taxpayer's utility receipts tax payment is made by
electronic funds transfer, the taxpayer is not required to file an
estimated utility receipts tax return.
(f) The penalty prescribed by IC 6-8.1-10-2.1(b) shall be assessed
by the department on taxpayers failing to make payments as required
in subsection (b) or (d). However, a penalty may not be assessed as
to any estimated payments of utility receipts tax that equal or exceed:
(1) twenty percent (20%) of the final tax liability for the taxable
year; or
(2) twenty-five percent (25%) of the final tax liability for the
taxpayer's previous taxable year.
In addition, the penalty as to any underpayment of tax on an
estimated return shall be assessed only on the difference between the
actual amount paid by the taxpayer on the estimated return and
twenty-five percent (25%) of the taxpayers's final utility receipts tax
liability for the taxable year. As added by P.L.192-2002(ss), SEC.47. Amended by P.L.269-2003,
SEC.2; P.L.211-2007, SEC.8.
IC 6-2.3-6-2 Final return; due date; statements of no tax due
Sec. 2. (a) Every taxpayer who receives more than one thousand
dollars ($1,000) in gross receipts during a particular taxable year
shall file with the department an annual utility receipts tax return. At
the time of filing an annual return, a taxpayer shall pay to the
department an amount equal to the remainder of:
(1) the total utility receipts tax liability incurred by the taxpayer
for that particular taxable year; minus
(2) the total amount of utility receipts taxes that was previously
paid to the department for any quarter of that same taxable year.
(b) Except as provided in subsection (d), a taxpayer who uses a
taxable year that ends on December 31 shall file the taxpayer's
annual utility receipts tax return and pay the tax, if any, for that
taxable year on or before April 15 of the immediately succeeding tax
year.
(c) If a taxpayer uses a taxable year that does not end on
December 31, the department shall prescribe the due dates for filing
annual utility receipts tax returns and paying the tax.
(d) Any taxpayer who does not file an annual utility receipts tax
return for a taxable year may be required to execute and file with the
department a sworn statement that the taxpayer did not receive more
than one thousand dollars ($1,000) of taxable gross receipts during
that taxable year. As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-6-3 Returns; limitation on required information; names on stock or
securities that are a source of gross receipts
Sec. 3. Any forms prescribed by the department under
IC 6-8.1-3-4 that concern the collection of the utility receipts tax may
not require a taxpayer to show the corporate name or title of any
stock or the name of the obligor of any other security from which the
taxpayer derives gross receipts. As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-6-4 Returns; required information; allocation of gross receipts among
multiple locations
Sec. 4. The department may require a taxpayer who receives gross
receipts at two (2) or more business locations within the state to file
with each quarterly and annual utility receipts tax return an
information return that shows the allocation of gross receipts to each
business location at which the gross receipts were received. As added by P.L.192-2002(ss), SEC.47. IC 6-2.3-6-5 Affiliated groups; consolidated utility receipts tax returns; election
Sec. 5. (a) Corporations are affiliated if at least eighty percent
(80%) of the voting stock of one (1) corporation (exclusive of
directors' qualifying shares) is owned by the other corporation. Every
corporation affiliated with another corporation is affiliated with
every corporation that is affiliated with such other corporation. All
corporations so affiliated constitute an affiliated group.
(b) Corporate members of an affiliated group that are incorporated
in Indiana or are authorized to do business in Indiana may file a
consolidated utility receipts tax return.
(c) Each corporate member of an affiliated group that files a
consolidated utility receipts tax return is jointly and severally liable
for the utility receipts tax imposed on the affiliated group and on
each member of that group.
(d) An affiliated group must elect at the time it files its first
annual return whether or not it will file a consolidated utility receipts
tax return or whether each corporate member of the group will file
a separate utility receipts tax return. After the taxpayer's election is
made, the group must file utility receipts tax returns in the same
manner as the group's first annual return is filed, unless the
department allows the group to change the manner in which it files
utility receipts tax returns.
(e) The first consolidated utility receipts tax return filed by an
affiliated group may be filed by any member of the group
incorporated in Indiana or authorized to do business in Indiana.
Subsequent consolidated returns shall be filed by the member who
filed the first consolidated return for the group, unless the department
allows another member to file the group's consolidated returns. As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-6-6 Returns; fiduciaries; receiver; trustee in dissoluton; trustee in
bankruptcy; assignee; liability of distributee for unpaid taxes;
nonresident returns
Sec. 6. (a) A receiver, a trustee in dissolution, a trustee in
bankruptcy, or an assignee operating the property or business of a
taxpayer shall file a utility receipts tax return for that taxpayer and
pay any tax due on gross receipts reported in the return in the same
manner that the taxpayer would be required to file a return and pay
the tax under this chapter if the taxpayer had control of the business
or property.
(b) Any fiduciary filing a return under subsection (a) shall report
all previously unreported income derived from property or business
controlled by the fiduciary.
(c) The utility receipts tax liability imposed upon any property
held by a fiduciary described in subsection (a) is a lien upon the
property from which the gross receipts were derived.
(d) If any utility receipts tax is due and unpaid after a fiduciary
described in subsection (a) is discharged, each distributee is liable
for the utility receipts tax due in an amount equal to the quotient of:
(1) the distributee's share of the business or property sold;
divided by
(2) the total distribution made by the fiduciary.
(e) Any resident of Indiana who is a fiduciary described in
subsection (a), and who receives gross receipts for a distributee who
is not an Indiana resident, must file a utility receipts tax return and
pay the utility receipts tax due with that return before making a
distribution to the distributee.
(f) Any taxpayer who is a resident of Indiana, and who receives
gross receipts from a fiduciary described in subsection (a) who is not
a resident of Indiana, shall file a return reporting the receipt of such
gross receipts and shall pay any utility receipts tax due on such gross
receipts, as though the gross receipts had been received directly by
the taxpayer, unless the nonresident fiduciary has already paid the
tax due on the gross receipts. As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-6-7 Allowable methods of accounting
Sec. 7. A taxpayer shall use either the cash or accrual method of
accounting for purposes of determining the taxpayer's utility receipts
tax liability. If a taxpayer uses either the cash or accrual method of
accounting for federal tax purposes, the taxpayer must also use that
same method in determining the taxpayer's utility receipts tax
liability. If a taxpayer does not use either the cash or accrual method
of accounting for federal tax purposes, the taxpayer shall use the cash
method in determining the taxpayer's utility receipts tax liability. As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-6-1 Returns; due date; estimated payments; electronic funds transfers;
penalties
Sec. 1. (a) Except as provided in subsections (c) through (e), a
taxpayer shall file utility receipts tax returns with, and pay the
taxpayer's utility receipts tax liability to, the department by the due
date of the estimated return. A taxpayer who uses a taxable year that
ends on December 31 shall file the taxpayer's estimated utility
receipts tax returns and pay the tax to the department on or before
April 20, June 20, September 20, and December 20 of the taxable
year. If a taxpayer uses a taxable year which does not end on
December 31, the due dates for filing estimated utility receipts tax
returns and paying the tax are on or before the twentieth day of the
fourth, sixth, ninth, and twelfth months of the taxpayer's taxable year.
(b) With each return filed, with each payment by cashier's check,
certified check, or money order delivered in person or by overnight
courier, and with each electronic funds transfer made, a taxpayer
shall pay to the department twenty-five percent (25%) of the
estimated or the exact amount of utility receipts tax that is due.
(c) If a taxpayer's estimated annual utility receipts tax liability
does not exceed two thousand five hundred dollars ($2,500) the
taxpayer is not required to file an estimated utility receipts tax return.
(d) If the department determines that a taxpayer's:
(1) estimated quarterly utility receipts tax liability for the
current year; or
(2) average estimated quarterly utility receipts tax liability for
the preceding year;
exceeds five thousand dollars ($5,000), the taxpayer shall pay the
estimated utility receipts taxes due by electronic funds transfer (as
defined in IC 4-8.1-2-7) or by delivering in person or by overnight
courier a payment by cashier's check, certified check, or money order
to the department. The transfer or payment shall be made on or
before the date the tax is due.
(e) If a taxpayer's utility receipts tax payment is made by
electronic funds transfer, the taxpayer is not required to file an
estimated utility receipts tax return.
(f) The penalty prescribed by IC 6-8.1-10-2.1(b) shall be assessed
by the department on taxpayers failing to make payments as required
in subsection (b) or (d). However, a penalty may not be assessed as
to any estimated payments of utility receipts tax that equal or exceed:
(1) twenty percent (20%) of the final tax liability for the taxable
year; or
(2) twenty-five percent (25%) of the final tax liability for the
taxpayer's previous taxable year.
In addition, the penalty as to any underpayment of tax on an
estimated return shall be assessed only on the difference between the
actual amount paid by the taxpayer on the estimated return and
twenty-five percent (25%) of the taxpayers's final utility receipts tax
liability for the taxable year. As added by P.L.192-2002(ss), SEC.47. Amended by P.L.269-2003,
SEC.2; P.L.211-2007, SEC.8.
IC 6-2.3-6-2 Final return; due date; statements of no tax due
Sec. 2. (a) Every taxpayer who receives more than one thousand
dollars ($1,000) in gross receipts during a particular taxable year
shall file with the department an annual utility receipts tax return. At
the time of filing an annual return, a taxpayer shall pay to the
department an amount equal to the remainder of:
(1) the total utility receipts tax liability incurred by the taxpayer
for that particular taxable year; minus
(2) the total amount of utility receipts taxes that was previously
paid to the department for any quarter of that same taxable year.
(b) Except as provided in subsection (d), a taxpayer who uses a
taxable year that ends on December 31 shall file the taxpayer's
annual utility receipts tax return and pay the tax, if any, for that
taxable year on or before April 15 of the immediately succeeding tax
year.
(c) If a taxpayer uses a taxable year that does not end on
December 31, the department shall prescribe the due dates for filing
annual utility receipts tax returns and paying the tax.
(d) Any taxpayer who does not file an annual utility receipts tax
return for a taxable year may be required to execute and file with the
department a sworn statement that the taxpayer did not receive more
than one thousand dollars ($1,000) of taxable gross receipts during
that taxable year. As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-6-3 Returns; limitation on required information; names on stock or
securities that are a source of gross receipts
Sec. 3. Any forms prescribed by the department under
IC 6-8.1-3-4 that concern the collection of the utility receipts tax may
not require a taxpayer to show the corporate name or title of any
stock or the name of the obligor of any other security from which the
taxpayer derives gross receipts. As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-6-4 Returns; required information; allocation of gross receipts among
multiple locations
Sec. 4. The department may require a taxpayer who receives gross
receipts at two (2) or more business locations within the state to file
with each quarterly and annual utility receipts tax return an
information return that shows the allocation of gross receipts to each
business location at which the gross receipts were received. As added by P.L.192-2002(ss), SEC.47. IC 6-2.3-6-5 Affiliated groups; consolidated utility receipts tax returns; election
Sec. 5. (a) Corporations are affiliated if at least eighty percent
(80%) of the voting stock of one (1) corporation (exclusive of
directors' qualifying shares) is owned by the other corporation. Every
corporation affiliated with another corporation is affiliated with
every corporation that is affiliated with such other corporation. All
corporations so affiliated constitute an affiliated group.
(b) Corporate members of an affiliated group that are incorporated
in Indiana or are authorized to do business in Indiana may file a
consolidated utility receipts tax return.
(c) Each corporate member of an affiliated group that files a
consolidated utility receipts tax return is jointly and severally liable
for the utility receipts tax imposed on the affiliated group and on
each member of that group.
(d) An affiliated group must elect at the time it files its first
annual return whether or not it will file a consolidated utility receipts
tax return or whether each corporate member of the group will file
a separate utility receipts tax return. After the taxpayer's election is
made, the group must file utility receipts tax returns in the same
manner as the group's first annual return is filed, unless the
department allows the group to change the manner in which it files
utility receipts tax returns.
(e) The first consolidated utility receipts tax return filed by an
affiliated group may be filed by any member of the group
incorporated in Indiana or authorized to do business in Indiana.
Subsequent consolidated returns shall be filed by the member who
filed the first consolidated return for the group, unless the department
allows another member to file the group's consolidated returns. As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-6-6 Returns; fiduciaries; receiver; trustee in dissoluton; trustee in
bankruptcy; assignee; liability of distributee for unpaid taxes;
nonresident returns
Sec. 6. (a) A receiver, a trustee in dissolution, a trustee in
bankruptcy, or an assignee operating the property or business of a
taxpayer shall file a utility receipts tax return for that taxpayer and
pay any tax due on gross receipts reported in the return in the same
manner that the taxpayer would be required to file a return and pay
the tax under this chapter if the taxpayer had control of the business
or property.
(b) Any fiduciary filing a return under subsection (a) shall report
all previously unreported income derived from property or business
controlled by the fiduciary.
(c) The utility receipts tax liability imposed upon any property
held by a fiduciary described in subsection (a) is a lien upon the
property from which the gross receipts were derived.
(d) If any utility receipts tax is due and unpaid after a fiduciary
described in subsection (a) is discharged, each distributee is liable
for the utility receipts tax due in an amount equal to the quotient of:
(1) the distributee's share of the business or property sold;
divided by
(2) the total distribution made by the fiduciary.
(e) Any resident of Indiana who is a fiduciary described in
subsection (a), and who receives gross receipts for a distributee who
is not an Indiana resident, must file a utility receipts tax return and
pay the utility receipts tax due with that return before making a
distribution to the distributee.
(f) Any taxpayer who is a resident of Indiana, and who receives
gross receipts from a fiduciary described in subsection (a) who is not
a resident of Indiana, shall file a return reporting the receipt of such
gross receipts and shall pay any utility receipts tax due on such gross
receipts, as though the gross receipts had been received directly by
the taxpayer, unless the nonresident fiduciary has already paid the
tax due on the gross receipts. As added by P.L.192-2002(ss), SEC.47.
IC 6-2.3-6-7 Allowable methods of accounting
Sec. 7. A taxpayer shall use either the cash or accrual method of
accounting for purposes of determining the taxpayer's utility receipts
tax liability. If a taxpayer uses either the cash or accrual method of
accounting for federal tax purposes, the taxpayer must also use that
same method in determining the taxpayer's utility receipts tax
liability. If a taxpayer does not use either the cash or accrual method
of accounting for federal tax purposes, the taxpayer shall use the cash
method in determining the taxpayer's utility receipts tax liability. As added by P.L.192-2002(ss), SEC.47.
