Sec. 3. (a) If a person fails to file a return on or before the due date, the department shall send him a notice, by United States mail, stating that he has thirty (30) days from the date the notice is mailed to file the return. If the person does not file the return within the thirty (30) day period, the department may prepare a return for him, based on the best information available to the department. The department prepared return is prima facie correct.
(b) If the department prepares a person's return under this section, the person is subject to a penalty of twenty percent (20%) of the unpaid tax. In the absence of fraud, the penalty imposed under this section is in place of and not in addition to the penalties imposed under any other section.
As added by Acts 1980, P.L.61, SEC.1.
Structure Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
Chapter 10. Penalties and Interest
6-8.1-10-1. Liability for Interest
6-8.1-10-2.1. Liability for Penalty
6-8.1-10-2.1-b. Liability for Penalty
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; Penalty
6-8.1-10-5. Faulty Payment; Penalty; Required Use of Guaranteed Funds
6-8.1-10-6. Failure to File Information Return; Penalty
6-8.1-10-7. Maximum and Minimum Penalties
6-8.1-10-9. Dissolution, Liquidation, or Withdrawal of Corporation; Notification; Clearance
6-8.1-10-12. Additional Penalty; Failure to Participate in Amnesty Program