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

45 IAC 15-5-6

Demand for payment

Official textiac.iga.in.govlast amended

Sec. 6. If a taxpayer fails to properly respond within sixty (60) days to a formal notice as defined in 45 IAC 15-5-1 or fails

to appear at a hearing or if the department determines that the taxpayer owes additional taxes after the protest and hearing, the department must serve

notice and demand payment from the taxpayer, plus any penalty or accrued interest.

(Department of State Revenue; 45

IAC 15-5-6; filed Oct 1, 1987, 1:30 pm: 11 IR 539)

Amendment history

(Department of State Revenue; 45 IAC 15-5-6; filed Oct 1, 1987, 1:30 pm: 11 IR 539)

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Nearby sections (25 sections)
  1. 15-3-1 · Employees; hiring; compensation; conflict of interest…
  2. 15-3-1.5 · Employees; conflict of interest
  3. 15-3-2 · Rules and regulations
  4. 15-3-3 · Forms
  5. 15-3-4 · Representation of taxpayers before the department
  6. 15-3-5 · Audits; investigations; subpoenas; court orders
  7. 15-4-1 · Powers
  8. 15-5-1 · Notice
  9. 15-5-2 · Protests
  10. 15-5-3 · Hearings
  11. 15-5-4 · Letter of findings
  12. 15-5-5 · Rehearings
  13. 15-5-6 · Demand for payment
  14. 15-5-7 · Statute of limitations on issuance of proposed assessment
  15. 15-5-8 · Jeopardy assessments
  16. 15-6-1 · Extensions
  17. 15-6-2 · Holidays
  18. 15-6-3 · Date of filing
  19. 15-7-1 · Disclosure of information
  20. 15-7-2 · Individual filing returns; disclosure of information
  21. 15-8-1 · Partial payments
  22. 15-8-2 · Demand notices; tax warrants
  23. 15-9-1 · Due date; net operating loss
  24. 15-9-2 · Statute of limitations for refunds
  25. 15-10-1 · Joint returns
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