2015 Indiana Code TITLE 6. TAXATION ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES CHAPTER 14. AMNESTY PROGRAM FOR UNPAID USE TAX ON CLAIMED RACE HORSES
Download as PDF
IC 6-2.5-14
Chapter 14. Amnesty Program for Unpaid Use Tax on
Claimed Race Horses
IC 6-2.5-14-1
Establishment of amnesty program
Sec. 1. The department shall establish an amnesty program for
taxpayers having an unpaid use tax liability for a claiming transaction
occurring before June 1, 2012. This chapter does not apply to a
taxpayer's state gross retail or use tax liability from any other type of
transaction.
As added by P.L.205-2013, SEC.79.
IC 6-2.5-14-2
Deadline for action by taxpayer
Sec. 2. The time in which a voluntary payment of tax liability may
be made (or the taxpayer may enter into a payment program
acceptable to the department for the payment of the unpaid use taxes
in full in the manner and time established in a written payment
program agreement between the department and the taxpayer) under
the amnesty program is limited to the period ending before January
1, 2014.
As added by P.L.205-2013, SEC.79.
IC 6-2.5-14-3
Taxpayer requirements
Sec. 3. The amnesty program established under this chapter must
require the following:
(1) That a taxpayer who enters an agreement described in
section 2 of this chapter is not eligible for any other amnesty
program that may be established.
(2) That the taxpayer shall comply with all other amnesty
conditions adopted under a rule of the department in effect on
the date the voluntary payment is made.
As added by P.L.205-2013, SEC.79.
IC 6-2.5-14-4
Benefits to amnesty participants
Sec. 4. Upon payment by a taxpayer to the department of all use
taxes due from the taxpayer for a tax period (or payment of the
unpaid use taxes in full in the manner and time established in a
written payment program agreement between the department and the
taxpayer), the department:
(1) shall abate and not seek to collect any interest, penalties,
collection fees, or costs that would otherwise be applicable;
(2) shall release any liens imposed;
(3) shall not seek civil or criminal prosecution against any
individual or entity; and
Indiana Code 2015
(4) shall not issue, or, if issued, shall withdraw, an assessment,
a demand notice, or a warrant for payment under IC 6-8.1-5-3,
IC 6-8.1-8-2, or another law against any individual or entity;
for use taxes due from the taxpayer for the tax period for which
amnesty has been granted to the taxpayer.
As added by P.L.205-2013, SEC.79.
IC 6-2.5-14-5
Amnesty binding on the state
Sec. 5. Amnesty granted under this chapter is binding on the state
and its agents. However, failure to pay the department all use taxes
due for a tax period invalidates any amnesty granted under this
chapter for that tax period.
As added by P.L.205-2013, SEC.79.
IC 6-2.5-14-6
Duty to enforce taxpayer agreement not to participate in another
amnesty program
Sec. 6. The department shall enforce an agreement with a taxpayer
that prohibits the taxpayer from receiving amnesty in another
amnesty program.
As added by P.L.205-2013, SEC.79.
Indiana Code 2015
Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
