Section 6-6-4.1-22 - Carriers; interest on nonpayment(a) If a carrier: (1) fails to file a return for taxes due under this chapter;(2) fails to pay the full amount of tax shown on the carrier's return by the due date for the return or the payment; or(3) incurs a deficiency upon a determination by the department; the carrier is subject to interest on the nonpayment.
(b) The interest for a failure described in subsection (a) is the rate of interest calculated under the interest provisions of the International Fuel Tax Agreement entered into by the department under IC 6-8.1-3-14.Amended by P.L. 218-2017,SEC. 55, eff. 7/1/2017.As added by P.L. 60-1990, SEC.8. Amended by P.L. 129-2001, SEC.14.