45 IAC 12-5-5
Monthly payment of tax due; due date
Official textIndiana Administrative Code — Title 45 (Dept. of State Revenue)iac.iga.in.govlast amended
Sec. 5. (a) The total amount of tax due for the preceding calendar month must be remitted with the monthly report required by IC 6-6-
1.1 not later than the twentieth day following the month being reported.
(b) Tax not remitted or remitted after the due date is subject to penalty and interest pursuant to IC 6-8.1.
Amendment history
(Department of State Revenue; Reg 6-6-1.1-502(020); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2323; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)
Source: view the official text
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