Indiana Statutes
§ 6-8.1-10-3 — Failure to file return; preparation by department; penalty
Indiana § 6-8.1-10-3
This text of Indiana § 6-8.1-10-3 (Failure to file return; preparation by department; 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 § 6-8.1-10-3 (2026).
Text
(a)If a person fails to file a return on or before
the due date, the department shall send him a notice, by United States
mail, stating that he has thirty (30) days from the date the notice is
mailed to file the return. If the person does not file the return within the
thirty (30) day period, the department may prepare a return for him,
based on the best information available to the department. The
department prepared return is prima facie correct.
(b)If the department prepares a person's return under this section,
the person is subject to a penalty of twenty percent (20%) of the unpaid
tax. In the absence of fraud, the penalty imposed under this section is
in place of and not in addition to the penalties imposed under any other
section.
As added by Acts 1980, P.L.61, SEC.1.
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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"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-8.1-10-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-8.1-10-3.