Sec. 3. The amnesty program established under this chapter must require the following:
(1) That a taxpayer who enters an agreement described in section 2 of this chapter is not eligible for any other amnesty program that may be established.
(2) That the taxpayer shall comply with all other amnesty conditions adopted under a rule of the department in effect on the date the voluntary payment is made.
As added by P.L.205-2013, SEC.79.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 14. Amnesty Program for Unpaid Use Tax on Claimed Race Horses
6-2.5-14-1. Establishment of Amnesty Program
6-2.5-14-2. Deadline for Action by Taxpayer
6-2.5-14-3. Taxpayer Requirements
6-2.5-14-4. Benefits to Amnesty Participants
6-2.5-14-5. Amnesty Binding on the State
6-2.5-14-6. Duty to Enforce Taxpayer Agreement Not to Participate in Another Amnesty Program