Sec. 4. Upon payment by a taxpayer to the department of all use taxes due from the taxpayer for a tax period (or payment of the unpaid use taxes in full in the manner and time established in a written payment program agreement between the department and the taxpayer), the department:
(1) shall abate and not seek to collect any interest, penalties, collection fees, or costs that would otherwise be applicable;
(2) shall release any liens imposed;
(3) shall not seek civil or criminal prosecution against any individual or entity; and
(4) shall not issue, or, if issued, shall withdraw, an assessment, a demand notice, or a warrant for payment under IC 6-8.1-5-3, IC 6-8.1-8-2, or another law against any individual or entity;
for use taxes due from the taxpayer for the tax period for which amnesty has been granted to the taxpayer.
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