Indiana Code 6-6-4.1-22. Carriers; interest on nonpayment
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Sec. 22. (a) If a carrier:
(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
(1) fails to file a return for taxes due under this chapter;
Terms Used In Indiana Code 6-6-4.1-22
- Carrier: means a person who operates or causes to be operated a commercial motor vehicle on any highway in Indiana. See Indiana Code 6-6-4.1-1
- Department: means the Indiana department of state revenue. See Indiana Code 6-6-4.1-1
(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.
As added by P.L.60-1990, SEC.8. Amended by P.L.129-2001, SEC.14; P.L.218-2017, SEC.55.