Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 5 - Monthly Reports
Section 5-5 - Monthly payment of tax due; due date
Universal Citation: 45 IN Admin Code 5-5
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-502; IC 6-8.1
Sec. 5.
(a) The total amount of tax due for the preceding calendar month must be remitted with the monthly report required by IC 6-6-1.1 not later than the twentieth day following the month being reported.
(b) Tax not remitted or remitted after the due date is subject to penalty and interest pursuant to IC 6-8.1.
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