45 Ind. Admin. Code 13-9-2

Current through December 12, 2024

Section 45 IAC 13-9-2 - Due date; late reports

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1-10; IC 6-8.1-6-3

Sec. 2.

(a) The quarterly report prescribed by IC 6-6-4.1-10 must be filed in accordance with IC 6-8.1-6-3 no later than the last day of the month immediately following the end of the quarter being reported.

(b) Reports not filed, or filed after the due date, are subject to penalty and interest as set forth in IC 6-8.1. If the due date falls on a weekend or state or national holiday, the due date is the next succeeding business day.

45 IAC 13-9-2

Department of State Revenue; Reg 6-6-4.1-10 a (020); filed Jul 13, 1984, 9:25 am: 7 IR 2323

Filed 12/18/2015, 3:42 p.m.: 20160113-IR-045140520FRA