Indiana § 6-6-4.1-22 Carriers; interest on nonpayment

Indiana Statutes

§ 6-6-4.1-22 — Carriers; interest on nonpayment

Indiana § 6-6-4.1-22

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 4.1Motor Carrier Fuel Tax

This text of Indiana § 6-6-4.1-22 (Carriers; interest on nonpayment) 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 § 6-6-4.1-22 (2026).

Text

(a)If a carrier:

(1)fails to file a return for taxes due under this chapter;

(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

(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.

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(a) If a carrier:
(1) fails to file a return for taxes due under this chapter;
(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
(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.