Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 15-11-5
Bad checks; penalty
Official textiac.iga.in.govlast amended
Sec. 5. For purposes of IC 6-8.1-10-5, reasonable cause for waiving the penalty shall constitute circumstances which were totally
beyond the control of the taxpayer. Determination of reasonable cause is at the discretion of the department.
(Department of State
Revenue; 45 IAC 15-11-5; filed Oct 1, 1987, 1:30 pm: 11 IR 544)
Amendment history
(Department of State Revenue; 45 IAC 15-11-5; filed Oct 1, 1987, 1:30 pm: 11 IR 544)
Source: view the official text
Nearby sections (25 sections)
- 15-6-3 · Date of filing
- 15-7-1 · Disclosure of information
- 15-7-2 · Individual filing returns; disclosure of information
- 15-8-1 · Partial payments
- 15-8-2 · Demand notices; tax warrants
- 15-9-1 · Due date; net operating loss
- 15-9-2 · Statute of limitations for refunds
- 15-10-1 · Joint returns
- 15-11-1 · Liability for interest
- 15-11-2 · Liability for penalty
- 15-11-3 · Preparation of return by the department
- 15-11-4 · Fraudulent intent to evade tax
- 15-11-5 · Bad checks; penalty
- 15-11-6 · Information return
- 16-1-1 · Definitions
- 16-1-2 · Insurance coverage
- 16-1-3 · Intrastate temporary or emergency temporary authority;…
- 16-1-4 · Intrastate permanent authority application without coextensive…
- 16-1-5 · Intrastate transportation of passengers; baggage, newspapers,…
- 16-1-6 · Registration of interstate commerce commission operating…
- 16-1-7 · Registration of interstate operations within interstate…
- 16-1-8 · Registration of regular route deviations in interstate…
- 16-1-9 · Allowed route deviations; application unnecessary
- 16-1-10 · Vehicle identification; numbering and lettering
- 16-1-11 · Annual vehicle registration identification stamps; fee