Sec. 1. (a) If a person fails to file a return for any of the listed taxes, fails to pay the full amount of tax shown on the person’s return by the due date for the return or the payment, or incurs a deficiency upon a determination by the department, the person is subject to […]
As added by P.L.335-1989(ss), SEC.25. Repealed by P.L.254-2003, SEC.14.
Sec. 12. (a) This section applies to a penalty related to a tax liability to the extent that the: (1) tax liability is for a listed tax; (2) tax liability was due and payable, as determined under IC 6-8.1-3-17(d), for a tax period ending before January 1, 2013; (3) department establishes an amnesty program for […]
Sec. 13. (a) A person that: (1) obtains a permit, license plate, cab card, or any other credential issued by the registration center established under IC 6-8.1-4-4; and (2) alters or violates the terms of the permit, license plate, cab card, or other credential under IC 6-8.1-4-4; is subject to a civil penalty of five […]
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.55-1990, SEC.2; P.L.60-1990, SEC.14. Repealed by P.L.1-1991, SEC.69.
Note: This version of section effective 1-1-2023. See also preceding version of this section, effective until 1-1-2023. Sec. 2.1. (a) Except as provided in IC 6-3-4-12(k) and IC 6-3-4-13(l), a person that: (1) fails to file a return for any of the listed taxes; (2) fails to pay the full amount of tax shown on […]
Note: This version of section effective until 1-1-2023. See also following version of this section, effective 1-1-2023. Sec. 2.1. (a) Except as provided in IC 6-3-4-12(k) and IC 6-3-4-13(l), a person that: (1) fails to file a return for any of the listed taxes; (2) fails to pay the full amount of tax shown on […]
Sec. 3. (a) If a person fails to file a return on or before the due date, the department shall send him a notice, by United States mail, stating that he has thirty (30) days from the date the notice is mailed to file the return. If the person does not file the return within […]
Sec. 3.5. If a person fails to file a return on or before the due date as required by IC 6-3-4-1(1) or IC 6-3-4-1(2), where no remittance is due with the return, the person is subject to a penalty of ten dollars ($10) per day for each day that the return is past due, up […]
Sec. 4. (a) If a person fails to file a return or to make a full tax payment with that return with the fraudulent intent of evading the tax, the person is subject to a penalty. (b) The amount of the penalty imposed for a fraudulent failure described in subsection (a) is one hundred percent […]
Sec. 5. (a) As used in this section, “payment instrument” means: (1) a check; (2) a credit card; (3) a debit card; (4) an electronic funds transfer; or (5) any other instrument in payment by any commercially allowable means. (b) If a person makes a payment to the department for an amount due to the […]
Sec. 6. (a) As used in this section, “information return” means the following when a statute or rule requires the following to be filed with the department: (1) Schedule K-1 of form IT-20S, IT-41, or IT-65. (2) Any form, statement, or schedule required to be filed with the department with respect to an amount from […]
Sec. 7. Notwithstanding the various penalty provisions of this chapter, the maximum total penalty that may be assessed against a person under sections 2.1 through 5 of this chapter is one hundred percent (100%) of the unpaid tax and the minimum penalty, if any, that may be assessed under those sections is five dollars ($5). […]
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.149-1986, SEC.39. Repealed by P.L.107-1987, SEC.50.
Sec. 9. (a) As used in this section: (1) “Dissolution” refers to dissolution of a corporation under IC 23-0.5-6, IC 23-1-45, IC 23-1-47, IC 23-1-48, or IC 23-17-24. (2) “Liquidation” means the operation or act of winding up a corporation’s affairs, when normal business activities have ceased, by settling its debts and realizing upon and […]
