Sec. 2.1. (a) The department shall adopt rules under IC 4-22-2 to govern the assessment and collection of penalties provided in section 2 of this chapter.
(b) The commission may adopt rules under IC 4-22-2 to coordinate compliance with the laws, rules, and administrative policies governing the assessment and collection of sales taxes.
As added by Acts 1977, P.L.96, SEC.2. Amended by P.L.204-2001, SEC.45.
Structure Indiana Code
Title 7.1. Alcohol and Tobacco
Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws
7.1-4-6-1. Powers of Commission and Department
7.1-4-6-2. Penalties for Noncompliance
7.1-4-6-2.1. Rules and Regulations to Enforce Noncompliance Penalties
7.1-4-6-3. Collection of Excise Taxes
7.1-4-6-3.5. Collection of Excise Taxes; Electronic Filing of Returns and Remitting of Taxes
7.1-4-6-3.6. Rules and Regulations
7.1-4-6-4. Discount for Timely Payment
7.1-4-6-6. Floor Stock Tax Not Imposed