Indiana Code — Title 6 (Taxation)
IC 6-8.1-10-3.5
Failure to file return; penalty for past due returns
Official textiga.in.govlast amended
Sec. 3.5. If a person fails to file a return on or before the due date as required by
IC 6-3-4-1(1) or IC 6-3-4-1(2), where no remittance is due with the return, the person is subject to a penalty of ten dollars ($10) per day for each day that the return is past due, up to a maximum of five hundred dollars ($500).
As added by P.L.131-2008, SEC.31.
Amendment history
As added by P.L.131-2008, SEC.31.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-9.7-3 · "Offset agreement"
- 6-8.1-9.7-4 · "Person"
- 6-8.1-9.7-5 · "State payments"
- 6-8.1-9.7-6 · "Tax refund"
- 6-8.1-9.7-7 · Authorization to enter into an offset agreement
- 6-8.1-9.7-8 · Powers of a federal official under an offset agreement
- 6-8.1-9.7-9 · Duties and powers of the office of management and budget
- 6-8.1-9.7-10 · Authorization to establish a reasonable administrative…
- 6-8.1-10-1 · Liability for interest
- 6-8.1-10-2 · Repealed
- 6-8.1-10-2.1 · Liability for penalty; reasonable cause presumption
- 6-8.1-10-3 · Failure to file return; preparation by department; penalty
- 6-8.1-10-3.5 · Failure to file return; penalty for past due returns
- 6-8.1-10-4 · Failure to file return; fraudulent intent to evade tax;…
- 6-8.1-10-5 · Faulty payment; penalty; required use of guaranteed funds
- 6-8.1-10-6 · Failure to file information return; penalty; exceptions
- 6-8.1-10-7 · Maximum and minimum penalties
- 6-8.1-10-8 · Repealed
- 6-8.1-10-9 · Dissolution, liquidation, or withdrawal of corporation;
- 6-8.1-10-9.5 · Successor liability for certain unpaid taxes; notice;…
- 6-8.1-10-11 · Repealed
- 6-8.1-10-12 · Additional penalty; failure to participate in amnesty…
- 6-8.1-10-13 · Civil penalties for violations
- 6-8.1-10-14 · Deposit of penalties and interest for certain taxes
- 6-8.1-11-1 · Repealed