Indiana Code — Title 6 (Taxation)
IC 6-6-4.1-24
Proposed assessment; protest; hearing
Sec. 24. (a) If the department believes that a person has not reported the proper amount of tax due, the department shall make a proposed assessment of the amount of the unpaid tax on the basis of the best information available to the department. The amount of the assessment is:
# (1)
considered a tax payment not made by the due date;
# (2)
subject to sections 22 and 23 of this chapter; and
# (3)
subject to IC 6-8.1-10 concerning the imposition of penalties and interest.
(b) The department shall issue notice and prescribe a period for payment and protest
under the provisions of the International Fuel Tax Agreement entered into by the department pursuant to IC 6-8.1-3-14. The notice of proposed assessment is prima facie evidence that the department's claim for the unpaid tax is valid. The burden of proving that the proposed assessment is wrong rests with the person against whom the proposed assessment is made.
If the person files a protest and requires a hearing on the protest, the department shall set the hearing at the department's earliest convenient time and shall notify the person by United States mail of the time, date, and location of the hearing. The department may hold the hearing at the location of the department's choice in Indiana.
As added by P.L.60-1990, SEC.10. Amended by P.L.129-2001, SEC.16.
Amendment history
As added by P.L.60-1990, SEC.10. Amended by P.L.129-2001, SEC.16.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-6-4.1-21 · Repealed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
- 6-6-5-3.5 · Trailer registration; weight; fees
- 6-6-5-4 · Repealed
- 6-6-5-5 · Amount of tax credit against tax
- 6-6-5-5.1 · Repealed