Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS
Rule 11 - Penalties and Interest
Section 11-5 - Bad checks; penalty
Universal Citation: 45 IN Admin Code 11-5
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-10-5
Sec. 5.
For purposes of IC 6-8.1-10-5, reasonable cause for waiving the penalty shall constitute circumstances which were totally beyond the control of the taxpayer. Determination of reasonable cause is at the discretion of the department.
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