IC 6-2.5-14-5: Amnesty binding on the state
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
- Chapter 14. Amnesty Program for Unpaid Use Tax on Claimed Race Horses
Sec. 5. Amnesty granted under this chapter is binding on the state and its agents. However, failure to pay the department all use taxes due for a tax period invalidates any amnesty granted under this chapter for that tax period.
Collected 2026-09-09T01:51:39Z. Source file · JSON