Section 45IAC3.1-1-94. Notice of change in federal return or liability

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Notice of Modification. All taxpayers, except resident individuals, are required to file a notice with the Department within 120 days after a modification of a Federal income tax return or a modification of Federal income tax liability explaining the modification. For individual taxpayers, Form IT-40X must be used for this purpose. Taxpayers other than individuals should use the proper annual income tax return, and should mark it "amended." (Department of State Revenue; Reg 6-3-4-6(b)(010); filed Oct 15, 1979, 11:15 am: 2 IR 1546; errata, 2 IR 1743)

                    
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