Ind. Admin. Code tit. 45, § 12-5-5 - Monthly Payment of Tax Due; Due Date

Current as of January 1, 1970

45 Iac 12-5-5 - Monthly Payment of Tax Due; Due Date45 Iac 12-5-5 - Monthly Payment of Tax Due; Due Date

45 Iac 12-5-4 - Monthly Payment of Tax Due; Computation (repealed)45 Iac 12-5-6 - Monthly Payment of Tax Due; Identification of Tax Attributable to Taxable Marine Facilities

45 IAC 12-5-5 Monthly payment of tax due; due date

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.

(Department of State Revenue; Reg 6-6-1.1-502(020); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2323; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)

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