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Indiana Code — Title 6 (Taxation)

IC 6-4.1-4-6

Penalties for failure to file return; waiver

Official textiga.in.govlast amended

Sec. 6. (a) Except as provided in subsection (b), the department of state revenue shall charge a person who fails to file an inheritance tax return on or before the due date a penalty in an amount that equals:

# (1)

fifty cents ($0.50) per day for each day that the return is delinquent; or

# (2)

fifty dollars ($50);
whichever is less. The department of state revenue shall include the penalty in the inheritance tax order that it issues with respect to the decedent's estate. The person to whom the penalty is charged shall pay the penalty to the department of state revenue.

(b) The department of state revenue may waive the penalty otherwise required under subsection (a) if the department of state revenue finds that the person had a justifiable excuse for not filing the return on or before the due date.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.86-1995, SEC.6; P.L.190-2016,
SEC.4; P.L.79-2017, SEC.19.

Amendment history

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.86-1995, SEC.6; P.L.190-2016, SEC.4; P.L.79-2017, SEC.19.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-4.1-1-12 · Repealed
  2. 6-4.1-1-13 · "Tangible personal property"
  3. 6-4.1-1-14 · "Taxable transfer"
  4. 6-4.1-1-15 · Gender; singular as plural
  5. 6-4.1-4-0.1 · Repealed
  6. 6-4.1-4-0.2 · Applicability
  7. 6-4.1-4-0.5 · Inheritance tax return not required; affidavits; liens
  8. 6-4.1-4-1 · Inheritance tax return; contents
  9. 6-4.1-4-2 · Extension of filing time; subsequent extensions
  10. 6-4.1-4-3 · Failure to file; court ordered appearance upon request of
  11. 6-4.1-4-4 · Court order; appearance upon request of interested parties
  12. 6-4.1-4-5 · Removal of personal representative; grounds
  13. 6-4.1-4-6 · Penalties for failure to file return; waiver
  14. 6-4.1-4-7 · Nonresident decedent; inheritance tax return
  15. 6-4.1-4-8 · Federal estate tax return; filing with state
  16. 6-4.1-4-9 · Filing fee prohibited
  17. 6-4.1-5-0.5 · Applicability
  18. 6-4.1-5-1 · Tax rates; transfers to Classes A, B, and C transferees
  19. 6-4.1-5-1.1 · Repealed
  20. 6-4.1-5-1.5 · Fair market value; appraisal date
  21. 6-4.1-5-2 · Repealed
  22. 6-4.1-5-3 · Repealed
  23. 6-4.1-5-4 · Repealed
  24. 6-4.1-5-5 · Repealed
  25. 6-4.1-5-6 · Repealed
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