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Indiana Code — Title 6 (Taxation)

IC 6-2.5-14-4

Benefits to amnesty participants

Official textiga.in.govlast amended

Sec. 4. Upon payment by a taxpayer to the department of all use taxes due from the taxpayer for a tax period (or payment of the unpaid use taxes in full in the manner and time established in a written payment program agreement between the department and the taxpayer), the department:

# (1)

shall abate and not seek to collect any interest, penalties, collection fees, or costs that would otherwise be applicable;

# (2)

shall release any liens imposed;

# (3)

shall not seek civil or criminal prosecution against any individual or entity; and

# (4)

shall not issue, or, if issued, shall withdraw, an assessment, a demand notice, or a warrant for payment under IC 6-8.1-5-3, IC 6-8.1-8-2, or another law against any individual or entity;
for use taxes due from the taxpayer for the tax period for which amnesty has been granted to the taxpayer.
As added by P.L.205-2013, SEC.79.

Amendment history

As added by P.L.205-2013, SEC.79.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-2.5-12-11.5 · "Prepaid wireless calling service"
  2. 6-2.5-12-12 · "Private communication service"
  3. 6-2.5-12-13 · "Service address"
  4. 6-2.5-12-14 · Sourcing of telecommunications service sold call by call
  5. 6-2.5-12-15 · Sourcing of telecommunications service sold on other…
  6. 6-2.5-12-16 · Sourcing of particular types of telecommunications…
  7. 6-2.5-13-1 · Sourcing of retail sales, leases, and rentals
  8. 6-2.5-13-2 · Repealed
  9. 6-2.5-13-3 · Sourcing of purchases of direct mail
  10. 6-2.5-14-1 · Establishment of amnesty program
  11. 6-2.5-14-2 · Deadline for action by taxpayer
  12. 6-2.5-14-3 · Taxpayer requirements
  13. 6-2.5-14-4 · Benefits to amnesty participants
  14. 6-2.5-14-5 · Amnesty binding on the state
  15. 6-2.5-14-6 · Duty to enforce taxpayer agreement not to participate in
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  17. 6-2.5-15-1 · "Corporation"
  18. 6-2.5-15-2 · "Data center equipment"
  19. 6-2.5-15-3 · "Eligible data center costs"
  20. 6-2.5-15-4 · "Entity"
  21. 6-2.5-15-5 · "Facility"
  22. 6-2.5-15-5.7 · "I-Light"
  23. 6-2.5-15-6 · "Interest in qualified data center"
  24. 6-2.5-15-6.5 · "Interest in a quantum computing research, advanced
  25. 6-2.5-15-7 · "Operator"
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