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2022 Indiana Code
Title 6. Taxation
Article 8.1. Department of State Revenue; Tax Administration
Chapter 10. Penalties and Interest
6-8.1-10-3.5. Failure to File Return; Penalty for Past Due Returns

Universal Citation:
IN Code § 6-8.1-10-3.5 (2022)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Sec. 3.5. If a person fails to file a return on or before the due date as required by IC 6-3-4-1(1) or IC 6-3-4-1(2), where no remittance is due with the return, the person is subject to a penalty of ten dollars ($10) per day for each day that the return is past due, up to a maximum of five hundred dollars ($500).

As added by P.L.131-2008, SEC.31.

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