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Indiana Code — Title 6 (Taxation)

IC 6-1.1-8-20

Failure to file statement; penalty; action by attorney general

Official textiga.in.govlast amended

Sec. 20.

# (a)

If a public utility company does not file a statement with the department of local government finance on or before the date prescribed under section 19 of this chapter, the company shall pay a penalty of one hundred dollars ($100) per day for each day that the statement is late. However, a penalty under this subsection may not exceed one thousand dollars ($1,000). A public utility company shall remit a penalty for which the public utility company is liable under this subsection to the department of state revenue.

# (b)

The department of local government finance shall notify the attorney general and the department of state revenue if a public utility company fails to file a statement on or before the due date. The attorney general shall then bring an action in the name of this state to collect the penalty due under this section.

# (c)

The state comptroller shall deposit amounts collected under this section in the state treasury for credit to the state general fund.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-6 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.64-1983, SEC.4; P.L.59-1985, SEC.4; P.L.90-2002, SEC.71; P.L.183-2014, SEC.4; P.L.255-2017, SEC.9; P.L.9-2024, SEC.164.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.64-1983, SEC.4; P.L.59-1985, SEC.4; P.L.90-2002, SEC.71; P.L.183-2014, SEC.4; P.L.255-2017, SEC.9; P.L.9-2024, SEC.164.

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Nearby sections (25 sections)
  1. 6-1.1-8-10 · Pipe line companies
  2. 6-1.1-8-11 · Railroad companies
  3. 6-1.1-8-12 · Railcar companies
  4. 6-1.1-8-12.5 · Repealed
  5. 6-1.1-8-13 · Sleeping car companies
  6. 6-1.1-8-14 · Street railway companies
  7. 6-1.1-8-15 · Telephone, telegraph, or cable companies
  8. 6-1.1-8-16 · Tunnel companies
  9. 6-1.1-8-17 · Water distribution companies
  10. 6-1.1-8-18 · Other companies
  11. 6-1.1-8-19 · Statement of value and description of property; filing…
  12. 6-1.1-8-19.5 · Assessment of wind power devices; change of ownership;
  13. 6-1.1-8-20 · Failure to file statement; penalty; action by attorney…
  14. 6-1.1-8-21 · Copies of various reports; requests from department of…
  15. 6-1.1-8-22 · Assessment by department of local government finance;
  16. 6-1.1-8-23 · Repealed
  17. 6-1.1-8-24 · Township assessor or county assessor determination of
  18. 6-1.1-8-24.5 · Solar land base rates; determination and release
  19. 6-1.1-8-25 · Assessment of distributable property
  20. 6-1.1-8-25.5 · New fixed property assessments; notification
  21. 6-1.1-8-26 · Valuation of company property
  22. 6-1.1-8-27 · Certification of assessed value; notification of appeal;…
  23. 6-1.1-8-28 · Tentative assessment by the department; appeal opportunity
  24. 6-1.1-8-29 · Preliminary conference; notice of final assessment
  25. 6-1.1-8-30 · Appeal to Indiana board; appeal to tax court
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