45 Ind. Admin. Code 7-1-1

Current through December 12, 2024

Section 45 IAC 7-1-1 - Penalty for nonpayment and failure to file a return

Authority: IC 6-8.1-3-3; IC 6-8.1-10-2.1; IC 7.1-4-6-2.1

Affected: IC 7.1-4-6-2

Sec. 1.

(a) A person that is liable for the payment of any alcoholic beverage excise tax or other fee listed in IC 7.1-4 is subject to the penalty imposed under IC 6-8.1-10-2.1 if the person fails to:

(1) timely remit the full tax or fee; or

(2) timely submit an alcoholic beverage excise tax return, including an information return or report, or a return showing no tax liability, and all required attachments.

(b) If a person fails to pay the full amount of tax due on or before the due date, the discount for timely payment will be disallowed.

45 IAC 7-1-1

Department of State Revenue; Rule 7.1-4-62 -1; filed Aug 29, 1977, 2:05 pm: Rules and Regs. 1978, p. 807

Filed 9/7/2016, 4:11 p.m.: 20160928-IR-045160002FRA