Indiana § 6-8.1-8-1 Form of payment; receipt

Indiana Statutes

§ 6-8.1-8-1 — Form of payment; receipt

Indiana § 6-8.1-8-1

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 8Collection

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Bluebook

Ind. Code § 6-8.1-8-1 (2026).

Text

(a)A person may make a tax payment:

(1)in cash;

(2)by bank draft;

(3)by check;

(4)by cashier's check;

(5)by money order;

(6)by credit card, debit card, charge card, or similar method; or

(7)if approved by the department, by an electronic fund transfer (as defined in IC 4-8.1-2-7). However, if a tax liability payment is made by bank draft, check, cashier's check, or money order, the liability is not finally discharged and the person has not paid the tax until the draft, check, or money order has been honored by the institution on which it is drawn. If the payment is made by credit card, debit card, charge card, or similar method, the liability is not finally discharged and the person has not paid the tax until the department receives payment or credit from the institution responsibl

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(a) A person may make a tax payment:
(1) in cash;
(2) by bank draft;
(3) by check;
(4) by cashier's check;
(5) by money order;
(6) by credit card, debit card, charge card, or similar method; or
(7) if approved by the department, by an electronic fund transfer
(as defined in IC 4-8.1-2-7).
However, if a tax liability payment is made by bank draft, check,
cashier's check, or money order, the liability is not finally discharged
and the person has not paid the tax until the draft, check, or money
order has been honored by the institution on which it is drawn. If the
payment is made by credit card, debit card, charge card, or similar
method, the liability is not finally discharged and the person has not
paid the tax until the department receives payment or credit from the
institution responsible for making the payment or credit. The
department may contract with a bank or credit card vendor for
acceptance of bank or credit cards. However, if there is a vendor
transaction charge or discount fee, whether billed to the department or
charged directly to the department's account, the department or credit
card vendor may collect from the person using the bank or credit card
a fee that may not exceed the highest transaction charge or discount fee
charged to the department by the bank or credit card vendor during the
most recent collection period. This fee may be collected regardless of
any agreement between the bank and a credit card vendor or regardless
of any internal policy of the credit card vendor that may prohibit this
type of fee. The fee is a permitted additional charge under IC 24-4.5-3-202.
(b) The department shall issue a receipt for a tax payment that is
made with currency.
As added by Acts 1980, P.L.61, SEC.1. Amended by
P.L.92-1987, SEC.10; P.L.71-1993, SEC.21; P.L.18-1994,
SEC.41.