Sec. 11.2. In the case of a notice to a taxpayer that establishes a deadline for the taxpayer to act or respond, the document mailed or delivered to the taxpayer that provides the notice must contain:
(1) the date by which the taxpayer must act or respond; and
(2) a statement of the consequences of the taxpayer's failure to do so;
in a clear and conspicuous manner within the body of the document.
As added by P.L.73-2017, SEC.3.
Structure Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
Chapter 3. Duties, Powers, and Responsibilities
6-8.1-3-2. Employees; Hiring; Compensation; Conflict of Interest
6-8.1-3-2.2. Unauthorized Investigations or Surveillance
6-8.1-3-2.5. Employee Evaluations Based on Revenue Collected or Tax Liability Assessed
6-8.1-3-2.6. Certification of Compliance With Employee Evaluation Criteria
6-8.1-3-3. Adoption of Rules; Copies of Rules and Statements
6-8.1-3-4. Forms; Electronic Format
6-8.1-3-5. Signature on Documents
6-8.1-3-8. Representation of Taxpayers Before Department; Qualifications; Requirements
6-8.1-3-8.5. Taxpayer Hearings
6-8.1-3-10. Contracts for Services
6-8.1-3-11. Mailing of Documents
6-8.1-3-11.2. Notice Statement; Documents That Establish a Deadline
6-8.1-3-13. Criminal Prosecutions; Civil Actions
6-8.1-3-15. Report; Uncollectible Delinquent Tax Liabilities
6-8.1-3-17. Settlement of Tax Liability Disputes; Waiver of Interest and Penalties
6-8.1-3-20. Duty to Enter a Memorandum of Understanding With the Indiana Gaming Commission
6-8.1-3-21. Indiana to Become Member of Multistate Tax Commission; Cost of Membership
6-8.1-3-23. Information Sharing; Business Formation
6-8.1-3-25. Deposit of Amounts Collected Under an Amnesty Program
6-8.1-3-26. Report; Geographic Information Systems Mapping of Local Income Tax Collection
6-8.1-3-28. Procedures When Tax Is Distributed to a County in Error