The term does not include:(1) an estimated tax payment under IC 6-3-2.1-6, IC 6-3-4-4.1, or IC 6-5.5-6-3; or(2) a withholding payment required to be remitted quarterly under IC 6-3-4-12, IC 6-3-4-13, or IC 6-3-4-15.For purposes of this section, if a provision of the law relating to a listed tax permits a taxpayer to file returns or reports or remit the tax less frequently than four (4) times per calendar year, the listed tax is considered a periodic tax for a taxpayer who files or remits less frequently.As added by P.L.118-2024, SEC.18.
Indiana Legal Code