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Indiana Code — Title 6 (Taxation)

IC 6-6-4.1-22

Carriers; interest on nonpayment

Official textiga.in.govlast amended

Sec. 22. (a) If a carrier:

# (1)

fails to file a return for taxes due under this chapter;

# (2)

fails to pay the full amount of tax shown on the carrier's return by the due date for the return or the payment; or

# (3)

incurs a deficiency upon a determination by the department;
the carrier is subject to interest on the nonpayment.

(b) The interest for a failure described in subsection (a) is the rate of interest calculated under the interest provisions of the International Fuel Tax Agreement entered into by the department under IC 6-8.1-3-14.
As added by P.L.60-1990, SEC.8. Amended by P.L.129-2001, SEC.14; P.L.218-2017,
SEC.55.

Amendment history

As added by P.L.60-1990, SEC.8. Amended by P.L.129-2001, SEC.14; P.L.218-2017, SEC.55.

Source: view the official text

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Nearby sections (25 sections)
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  12. 6-6-4.1-21 · Repealed
  13. 6-6-4.1-22 · Carriers; interest on nonpayment
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