GroundRules
IC 6-2.5-3.5-23: Consequences for failure to pay and failure to file
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
- Chapter 3.5. Collection of Use Tax on Gasoline
Sec. 23. (a) A refiner, terminal operator, or distributor (including a qualified distributor) that fails to remit the tax or file the returns or reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10.
(b) A distributor that fails to file the reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10.
Collected 2026-09-09T01:51:39Z. Source file · JSON