IC 6-6-4.1-22: Carriers; interest on nonpayment

Sec. 22. (a) If a carrier:

(1) fails to file a return for taxes due under this chapter;

(2) fails to pay the full amount of tax shown on the carrier's return by the due date for the return or the payment; or

(3) incurs a deficiency upon a determination by the department;

the carrier is subject to interest on the nonpayment.

(b) The interest for a failure described in subsection (a) is the rate of interest calculated under the interest provisions of the International Fuel Tax Agreement entered into by the department under IC 6-8.1-3-14.