Indiana Code — Title 6 (Taxation)
IC 6-6-4.1-20
Failure to keep books and records; penalty
Official textiga.in.govlast amended
Sec. 20. A person subject to the taxes imposed under section 4 of this chapter, section 4.3 of this chapter (before its repeal), and section 4.5 of this chapter (before its repeal) who fails to keep the books and records as required by IC 6-8.1-5 is subject to the penalty imposed under IC 6-8.1-10-4.
As added by P.L.97-1987, SEC.42. Amended by P.L.185-2018, SEC.17; P.L.215-2018(ss),
SEC.3.
Amendment history
As added by P.L.97-1987, SEC.42. Amended by P.L.185-2018, SEC.17; P.L.215-2018(ss), SEC.3.
Source: view the official text
Nearby sections (25 sections)
- 6-6-4.1-9 · Presumption of consumption rate
- 6-6-4.1-10 · Quarterly reports; exemptions
- 6-6-4.1-11 · Pooled services; joint reports; calculation of tax;…
- 6-6-4.1-12 · Annual permit, cab card, and emblem; exemption
- 6-6-4.1-13 · Special trip permits; repair and maintenance permits
- 6-6-4.1-14 · Reciprocity
- 6-6-4.1-14.5 · Agreements; limitations; transmittals
- 6-6-4.1-15 · Enforcement
- 6-6-4.1-16 · Agreements for cooperative audit of reports and returns
- 6-6-4.1-17 · Suspension or revocation of permit or temporary
- 6-6-4.1-18 · Violations; penalties
- 6-6-4.1-19 · Impoundment of commercial motor vehicle; release of cargo
- 6-6-4.1-20 · Failure to keep books and records; penalty
- 6-6-4.1-21 · Repealed
- 6-6-4.1-22 · Carriers; interest on nonpayment
- 6-6-4.1-23 · Penalty
- 6-6-4.1-24 · Proposed assessment; protest; hearing
- 6-6-4.1-25 · Registration or licensure of vehicle required to obtain…
- 6-6-4.1-26 · Issuance of excess size or weight permit; proof of…
- 6-6-4.1-27 · Information sharing; confidential information
- 6-6-5-0.1 · Application of certain amendments to chapter
- 6-6-5-0.5 · Application
- 6-6-5-1 · Definitions; applicability
- 6-6-5-2 · Vehicle excise tax; imposition; proof of payment of property
- 6-6-5-3 · Valuation of vehicles