{"data":{"id":"us-in/ic-6-8.1-5-2.5","jurisdiction":"us-in","citation":"IC 6-8.1-5-2.5","heading":"Correcting assessment notice; responsible party; exemption from time limitations","body":"Sec. 2.5. (a) If the department determines that a proposed assessment notice includes an individual who is not responsible for the tax liability, a new assessment may be made naming only the taxpayer that is responsible for the tax liability.\n(b) For assessments made under subsection (a), the time limitation for assessments in section 2 of this chapter does not apply.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 5. Assessment of Taxes"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-5-2.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"61df73f1291b1e05fd2c77264aebfb4a84cf66b940e9d6f9785c5a4562482555","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-5-2","next":"us-in/ic-6-8.1-5-3"},"notice":"GroundRules: Original legal text. Not legal advice."}