Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 13-9-2
Due date; late reports
Official textiac.iga.in.govlast amended
Sec. 2. (a) The quarterly report prescribed by IC 6-6-4.1-10 must be filed in accordance with IC 6-8.1-6-3 no later than
the last day of the month immediately following the end of the quarter being reported.
(b) Reports not filed, or filed after the due date, are subject to penalty and interest as set forth in IC 6-8.1. If the due date falls
on a weekend or state or national holiday, the due date is the next succeeding business day.
Amendment history
(Department of State Revenue; Reg 6-6-4.1-10(a)(020); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2323; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)
Source: view the official text
Nearby sections (25 sections)
- 13-5-7 · Application of credit to tax liability (Repealed)
- 13-6-1 · Credit defined (Repealed)
- 13-6-2 · Expiration of credit
- 13-6-3 · Application for refund (Repealed)
- 13-6-4 · Qualification for refund
- 13-6-5 · Interest on refunds (Repealed)
- 13-6-6 · Completion date of application for refund
- 13-8.5-1 · Imposition; rate; payment
- 13-8.5-2 · Calculation of fuel consumption
- 13-8.5-3 · Amount of tax (Repealed)
- 13-8.5-4 · Proportional fuel use
- 13-9-1 · Contents of reports; exemptions; incomplete reports
- 13-9-2 · Due date; late reports
- 13-11-1 · Annual permits
- 13-11-2 · Application for annual permit; fee
- 13-11-3 · Assignment of annual permit; change in ownership or name of…
- 13-11-4 · Trip permits
- 13-11-5 · Reporting exemption for trip permit holders (Repealed)
- 13-11-6 · Temporary authorization
- 13-12-1 · Failure to report or pay tax
- 14 · ARTICLE 14. SUPPLEMENTAL HIGHWAY USER FEE (REPEALED)
- 15-1-1 · "Department" defined (Repealed)
- 15-1-2 · "Due date" defined
- 15-2-1 · Establishment
- 15-3-1 · Employees; hiring; compensation; conflict of interest…