Indiana Statutes

§ 6-8.1-10-3.5 — Failure to file return; penalty for past due returns

Indiana § 6-8.1-10-3.5
JurisdictionIndiana
Art. 8.1DEPARTMENT OF STATE REVENUE; TAX
Ch. 10Penalties and Interest

This text of Indiana § 6-8.1-10-3.5 (Failure to file return; penalty for past due returns) 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 § 6-8.1-10-3.5 (2026).

Text

5.If a person fails to file a return on or before the due date as required by IC 6-3-4-1(1) or IC 6-3-4-1(2), where no remittance is due with the return, the person is subject to a penalty of ten dollars ($10) per day for each day that the return is past due, up to a maximum of five hundred dollars ($500).

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Legislative History

As added by P.L.131-2008, SEC.31.

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Repealed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 § 6-8.1-10-3.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-8.1-10-3.5.