Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-5-5
Monthly payment of tax due; due date
Official textiac.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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