Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 15-5-1
Notice
Sec. 1. If the department believes that a taxpayer has improperly reported a listed tax liability, the department may at any time within the
prescribed statute of limitations period issue to such taxpayer a formal notice that the department proposes to assess additional tax. The formal notice
shall be based on the best information available to the department. Any written advisement which informs the taxpayer of the amount of the proposed
assessment for a particular tax period shall constitute a formal notice. A formal notice shall be sent through the United States mail.
(Department of State Revenue; 45 IAC 15-5-1; filed Oct 1, 1987, 1:30 pm: 11 IR 538)
Amendment history
(Department of State Revenue; 45 IAC 15-5-1; filed Oct 1, 1987, 1:30 pm: 11 IR 538)
Source: view the official text
Nearby sections (25 sections)
- 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 SUPPLEMENTAL HIGHWAY USER FEE (REPEALED)
- 15-1-1 · "Department" defined (Repealed)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…
- 15-3-1.5 · Employees; conflict of interest
- 15-3-2 · Rules and regulations
- 15-3-3 · Forms
- 15-3-4 · Representation of taxpayers before the department
- 15-3-5 · Audits; investigations; subpoenas; court orders
- 15-4-1 · Powers
- 15-5-1 · Notice
- 15-5-2 · Protests
- 15-5-3 · Hearings
- 15-5-4 · Letter of findings
- 15-5-5 · Rehearings
- 15-5-6 · Demand for payment
- 15-5-7 · Statute of limitations on issuance of proposed assessment
- 15-5-8 · Jeopardy assessments
- 15-6-1 · Extensions
- 15-6-2 · Holidays
- 15-6-3 · Date of filing
- 15-7-1 · Disclosure of information
- 15-7-2 · Individual filing returns; disclosure of information