Indiana Statutes

§ 6-2.5-3.5-23 — Consequences for failure to pay and failure to file

Indiana § 6-2.5-3.5-23
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 3.5Collection of Use Tax on Gasoline

This text of Indiana § 6-2.5-3.5-23 (Consequences for failure to pay and failure to file) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-2.5-3.5-23 (2026).

Text

(a)A refiner, terminal operator, or distributor (including a qualified distributor) that fails to remit the tax or file the returns or reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10.
(b)A distributor that fails to file the reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10.

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Legislative History

As added by P.L.227-2013, SEC.1.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-2.5-3.5-23, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-3.5-23.