§ 6-6-4.1-24 — Proposed assessment; protest; hearing

Indiana § 6-6-4.1-24

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 4.1: Motor Carrier Fuel Tax

Text

(a) If the department believes that a person
has not reported the proper amount of tax due, the department shall
make a proposed assessment of the amount of the unpaid tax on the
basis of the best information available to the department. The amount
of the assessment is:
(1) considered a tax payment not made by the due date;
(2) subject to sections 22 and 23 of this chapter; and
(3) subject to IC 6-8.1-10 concerning the imposition of penalties
and interest.
(b) The department shall issue notice and prescribe a period for
payment and protest under the provisions of the International Fuel Tax
Agreement entered into by the department pursuant to IC 6-8.1-3-14.
The notice of proposed assessment is prima facie evidence that the
department's claim for the unpaid tax is valid. The burden of proving
that the proposed assessment is wrong rests with the person against
whom the proposed assessment is made. If the person files a protest
and requires a hearing on the protest, the department shall set the
hearing at the department's earliest convenient time and shall notify the
person by United States mail of the time, date, and location of the
hearing. The department may hold the hearing at the location of the
department's choice in Indiana.

Legislative History

As added by P.L.60-1990, SEC.10. Amended by P.L.129-2001, SEC.16.