Indiana § 6-6-4.1-23 Penalty

Indiana Statutes

§ 6-6-4.1-23 — Penalty

Indiana § 6-6-4.1-23

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 4.1Motor Carrier Fuel Tax

This text of Indiana § 6-6-4.1-23 (Penalty) 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 § 6-6-4.1-23 (2026).

Text

(a)If a person:

(1)fails to file a return for the tax due under this chapter on or by the due date for the return;

(2)fails to pay the full amount of tax shown on the person's return on or by the due date for the payment; or

(3)incurs, upon examination by the department, a deficiency that is due to negligence; the person is subject to a penalty.

(b)The penalty for a failure described in subsection (a) is the penalty calculated under the penalty 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 person:
(1) fails to file a return for the tax due under this chapter on or by
the due date for the return;
(2) fails to pay the full amount of tax shown on the person's return
on or by the due date for the payment; or
(3) incurs, upon examination by the department, a deficiency that
is due to negligence;
the person is subject to a penalty.
(b) The penalty for a failure described in subsection (a) is the
penalty calculated under the penalty provisions of the International
Fuel Tax Agreement entered into by the department under IC 6-8.1-3-14.