Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 7 - ALCOHOLIC BEVERAGE TAX
Rule 1 - Penalty for Late Remittance and Failure to File Returns
Section 1-1 - Penalty for nonpayment and failure to file a return
Universal Citation: 45 IN Admin Code 1-1
Current through March 20, 2024
Authority: IC 6-8.1-3-3; IC 6-8.1-10-2.1; IC 7.1-4-6-2.1
Affected: IC 7.1-4-6-2
Sec. 1.
(a) A person that is liable for the payment of any alcoholic beverage excise tax or other fee listed in IC 7.1-4 is subject to the penalty imposed under IC 6-8.1-10-2.1 if the person fails to:
(1) timely remit the
full tax or fee; or
(2) timely
submit an alcoholic beverage excise tax return, including an information return
or report, or a return showing no tax liability, and all required
attachments.
(b) If a person fails to pay the full amount of tax due on or before the due date, the discount for timely payment will be disallowed.
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