Sec. 23. (a) If a person:
(1) fails to file a return for the tax due under this chapter on or by the due date for the return;
(2) fails to pay the full amount of tax shown on the person's return on or by the due date for the payment; or
(3) incurs, upon examination by the department, a deficiency that is due to negligence;
the person is subject to a penalty.
(b) The penalty for a failure described in subsection (a) is the penalty calculated under the penalty 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.9. Amended by P.L.1-1991, SEC.67; P.L.129-2001, SEC.15.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 4.1. Motor Carrier Fuel Tax
6-6-4.1-2. Applicability of Chapter
6-6-4.1-3. Leased Motor Vehicles
6-6-4.1-4. Imposition of Tax; Rates; Computation of Amount of Fuel Consumed in Indiana
6-6-4.1-4.7. Certification for Proportional Use Credit
6-6-4.1-4.8. Claim for Proportional Use Credit
6-6-4.1-5. Disposition of Tax Revenue
6-6-4.1-6. Credits Against Tax
6-6-4.1-7. Computation of Credits; Refunds; Interest
6-6-4.1-7.1. Class Action for Refund of Tax; Prerequisites
6-6-4.1-9. Presumption of Consumption Rate
6-6-4.1-10. Quarterly Reports; Exemptions
6-6-4.1-11. Pooled Services; Joint Reports; Calculation of Tax; Contents of Reports
6-6-4.1-12. Annual Permit, Cab Card, and Emblem
6-6-4.1-13. Special Trip Permits; Repair and Maintenance Permits
6-6-4.1-14.5. Agreements; Limitations; Transmittals
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 Authorization; Reinstatement
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
6-6-4.1-22. Carriers; Interest on Nonpayment