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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 13-12-1

Failure to report or pay tax

Official textiac.iga.in.govlast amended

Sec. 1. (a) The commissioner may suspend or revoke any annual permit, trip permit, or temporary authorization issued to a carrier, if the

carrier fails to do any of the following:

(1) File a quarterly report required by IC 6-6-4.1-10.

(2) Pay the tax imposed under IC 6-6-4.1-4.

(3) Pay the tax imposed under IC 6-6-4.1-4.5 [IC 6-6-4.1-4.5 was repealed by P.L.185-2018, SECTION 9,

effective July 1, 2018.].

(4) File a report by its due date.

(5) File all tax returns or information reports or to pay all taxes, penalties, and interest for any of the listed taxes under IC 6-8.1-1-

1.

(b) A carrier's suspension may be lifted when the carrier has:

(1) filed all applicable reports;

(2) paid all outstanding taxes or permit fees imposed under IC 6-6-4.1;

(3) paid all outstanding penalties and interest; and

(4) paid all taxes, penalties, and interest for any of the listed taxes as defined by IC 6-8.1-1-1.

(c) The department will notify the Indiana state police when a suspension or revocation has occurred, or when it has been lifted.

Amendment history

(Department of State Revenue; Reg 6-6-4.1-17(010); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2325; filed Apr 30, 1986, 3:30 p.m.: 9 IR 2196; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)

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Nearby sections (25 sections)
  1. 13-8.5-1 · Imposition; rate; payment
  2. 13-8.5-2 · Calculation of fuel consumption
  3. 13-8.5-3 · Amount of tax (Repealed)
  4. 13-8.5-4 · Proportional fuel use
  5. 13-9-1 · Contents of reports; exemptions; incomplete reports
  6. 13-9-2 · Due date; late reports
  7. 13-11-1 · Annual permits
  8. 13-11-2 · Application for annual permit; fee
  9. 13-11-3 · Assignment of annual permit; change in ownership or name of…
  10. 13-11-4 · Trip permits
  11. 13-11-5 · Reporting exemption for trip permit holders (Repealed)
  12. 13-11-6 · Temporary authorization
  13. 13-12-1 · Failure to report or pay tax
  14. 14 · ARTICLE 14. SUPPLEMENTAL HIGHWAY USER FEE (REPEALED)
  15. 15-1-1 · "Department" defined (Repealed)
  16. 15-1-2 · "Due date" defined
  17. 15-2-1 · Establishment
  18. 15-3-1 · Employees; hiring; compensation; conflict of interest…
  19. 15-3-1.5 · Employees; conflict of interest
  20. 15-3-2 · Rules and regulations
  21. 15-3-3 · Forms
  22. 15-3-4 · Representation of taxpayers before the department
  23. 15-3-5 · Audits; investigations; subpoenas; court orders
  24. 15-4-1 · Powers
  25. 15-5-1 · Notice
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