DATE: November 2022
The Indiana Department of Revenue (“Department”) would like to highlight the process of how a tax warrant is issued as well as provide tips on how to spot a fake tax warrant.

DATE: November 2022
The Indiana Department of Revenue (“Department”) would like to highlight the process of how a tax warrant is issued as well as provide tips on how to spot a fake tax warrant.

By – Alex Szarenski and Benjamin Floreancig, Katz Sapper & Miller

Tax treatment of research and development expenses has changed for 2022 and beyond, and not for the better. Read on to see just what your authors have to say.

By – Alex Szarenski and Benjamin Floreancig, Katz Sapper & Miller

Tax treatment of research and development expenses has changed for 2022 and beyond, and not for the better. Read on to see just what your authors have to say.

By – Jake Sciaudone and Benjamin Floreancig, Katz Sapper & Miller

Read on as these two clearly lay out exactly how cost segregations effect depreciations. 

By – Jake Sciaudone and Benjamin Floreancig, Katz Sapper & Miller

Read on as these two clearly lay out exactly how cost segregations effect depreciations. 

Senate Enrolled Act 408 (2020) added IC § 6-8.1-5-1.5 to the Indiana Code. Under this statute, an affected taxpayer, whether an individual, joint filers, or a business, may request a secondary review of a Department of Revenue (DOR) audit result, application denial, investigation, an adjustment to the taxpayer’s original or amended return, or any review of the taxpayer’s records which results in a net operating loss, capital loss, credit, or any tax attribute which does not – at the time of the adjustment – result in an immediate assessment or refund denial for any taxable year.

Senate Enrolled Act 408 (2020) added IC § 6-8.1-5-1.5 to the Indiana Code. Under this statute, an affected taxpayer, whether an individual, joint filers, or a business, may request a secondary review of a Department of Revenue (DOR) audit result, application denial, investigation, an adjustment to the taxpayer’s original or amended return, or any review of the taxpayer’s records which results in a net operating loss, capital loss, credit, or any tax attribute which does not – at the time of the adjustment – result in an immediate assessment or refund denial for any taxable year.

Effective July 1, 2022, Indiana’s Utility Services Use Tax and Utility Receipts Tax were repealed. Check out Information Bulletin #202.

Effective July 1, 2022, Indiana’s Utility Services Use Tax and Utility Receipts Tax were repealed. Check out Information Bulletin #202.