2019 Indiana Code
Title 6. Taxation
Article 4.1. Death Taxes
Chapter 4. Filing Requirements
6-4.1-4-6. Penalties for failure to file return; waiver

Universal Citation: IN Code § 6-4.1-4-6 (2019)
IC 6-4.1-4-6 Penalties for failure to file return; waiver

Sec. 6. (a) Except as provided in subsection (b), the department of state revenue shall charge a person who fails to file an inheritance tax return on or before the due date a penalty in an amount that equals:

(1) fifty cents ($0.50) per day for each day that the return is delinquent; or

(2) fifty dollars ($50);

whichever is less. The department of state revenue shall include the penalty in the inheritance tax order that it issues with respect to the decedent's estate. The person to whom the penalty is charged shall pay the penalty to the department of state revenue.

(b) The department of state revenue may waive the penalty otherwise required under subsection (a) if the department of state revenue finds that the person had a justifiable excuse for not filing the return on or before the due date.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.86-1995, SEC.6; P.L.190-2016, SEC.4; P.L.79-2017, SEC.19.

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