45 IAC 2.2-6-2 Reporting periods

Sec. 2. (a) The Department may permit the taxpayer to divide the year into a different number of reporting periods. (b) The Department may authorize upon request other fractional periods of the year in lieu of the calendar month including a four (4) week reporting period of a special reporting period resulting from a 52-53 week year for filing the returns and making payments of such taxes. Allowance of a different number of reporting periods is at the Department's discretion. (c) The returns for reporting periods other than calendar months, specifically authorized by the Department are due thirty days after the last day of the period for which the return is required to be filed.