Indiana DOR Finds Out-of-State Corporation Timely Filed Amended Returns, Allows Corporate Income Tax Refund

The Indiana Department of Revenue (DOR) Sept. 27 found Taxpayer was entitled to tax refunds following timely amendments of its corporate income tax returns. In 2021, Taxpayer, an out-of-state corporation, amended its federal returns for tax years 2009 through 2012 following a Mutual Agreement Procedure under a tax treaty with Germany to mitigate double taxation. In 2022, Taxpayer amended its state returns for the same years and sought a state tax refund. The DOR rejected Taxpayer’s refund claim, stating that it wasn’t submitted within the three-year statute of limitations. Taxpayer protested. The DOR noted that: 1) Taxpayer timely submitted amended ...