{"data":{"id":"us-in/ic-6-3-4.5-4","jurisdiction":"us-in","citation":"IC 6-3-4.5-4","heading":"Partnership's right to protest and appeal","body":"Sec. 4. If the department issues a report of proposed partnership adjustments to a partnership for a taxable year, the partnership shall be considered to be the taxpayer for purposes of IC 6-8.1-5, including all rights to protest and appeal the report of proposed partnership adjustments, except as specifically provided under this chapter.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 4.5. Partnership Audit and Administrative Adjustments"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-4.5-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"d542a52ef640515991dbc526d1ff2c344587479eea66fefc5ce3fd3e05401533","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-4.5-3.5","next":"us-in/ic-6-3-4.5-5"},"notice":"GroundRules: Original legal text. Not legal advice."}