Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 7-1-1
Penalty for nonpayment and failure to file a return
Sec. 1. (a) A person that is liable for the payment of any alcoholic beverage excise tax or other fee listed in IC 7.1-4 is subject
to the penalty imposed under IC 6-8.1-10-2.1 if the person fails to:
(1) timely remit the full tax or fee; or
(2) timely submit an alcoholic beverage excise tax return, including an information return or report, or a return showing no tax liability,
and all required attachments.
(b) If a person fails to pay the full amount of tax due on or before the due date, the discount for timely payment will be disallowed.
Amendment history
(Department of State Revenue; Rule (7.1-4-62)-1; filed Aug 29, 1977, 2:05 p.m.: Rules and Regs. 1978, p. 807; filed Sep 7, 2016, 4:11 p.m.: 20160928-IR-045160002FRA)
Source: view the official text
Nearby sections (25 sections)
- 6-1-7 · Exempt taxpayers (Repealed)
- 6-1-8 · Excluded gas
- 6-1-9 · Refunds
- 6-1-10 · Power of attorney; notice (Repealed)
- 6-1-11 · Dissolution or withdrawal of corporations; certificate of…
- 6-1-12 · Books and records; retention
- 6-1-13 · Fraud and evasion in recordkeeping (Repealed)
- 6-1-14 · Subpoena (Repealed)
- 6-1-15 · Powers of petroleum severance tax division (Repealed)
- 7-0.5-1 · Construction and scope
- 7-0.5-2 · Incorporation of alcohol and tobacco commission's definitions
- 7-0.5-3 · "Alcoholic beverage excise tax" defined
- 7-1-1 · Penalty for nonpayment and failure to file a return
- 7-1-2 · Notice of failure to pay (Repealed)
- 7-1-3 · Penalty for nonpayment after notice (Repealed)
- 7-2-1 · Confidential information; disclosure
- 7-3-1 · Eligibility for refund (Repealed)
- 7-3-2 · Filing refund claim (Repealed)
- 7-3-3 · Monthly report breakdown (Repealed)
- 7-3-4 · Production and sales reports to substantiate claim (Repealed)
- 7-3-5 · Wholesaler refund requirements (Repealed)
- 7-3-5.5 · Deduction and refund requirements
- 7-3-6 · Proof required to receive deduction or refund for exempt…
- 7-4-1 · Persons responsible for tax payment
- 7-4-2 · Samples