45 IAC 13-12-1 Failure to report or pay tax

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1; IC 6-8.1-1-1

Sec. 1. (a) The commissioner may suspend or revoke any annual permit, trip permit, or temporary authorization issued to a carrier, if the carrier fails to do any of the following:

(1) File a quarterly report required by IC 6-6-4.1-10.

(2) Pay the tax imposed under IC 6-6-4.1-4.

(3) Pay the tax imposed under IC 6-6-4.1-4.5 $[IC 6-6-4.1-4](/navigator/019edbd9-b779-74eb-bf32-e3286165ffd3/title_45.article_13.rule_12.section_1).5 was repealed by P.L.185-2018, SECTION 9, effective July 1, 2018.$.

(4) File a report by its due date.

(5) File all tax returns or information reports or to pay all taxes, penalties, and interest for any of the listed taxes under IC 6-8.1-1-1.

(b) A carrier's suspension may be lifted when the carrier has:

(1) filed all applicable reports;

(2) paid all outstanding taxes or permit fees imposed under IC 6-6-4.1;

(3) paid all outstanding penalties and interest; and

(4) paid all taxes, penalties, and interest for any of the listed taxes as defined by IC 6-8.1-1-1.

(c) The department will notify the Indiana state police when a suspension or revocation has occurred, or when it has been lifted.

(Department of State Revenue; Reg 6-6-4.1-17(010); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2325; filed Apr 30, 1986, 3:30 p.m.: 9 IR 2196; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)