{"data":{"id":"us-in/ic-6-2.5-14-4","jurisdiction":"us-in","citation":"IC 6-2.5-14-4","heading":"Benefits to amnesty participants","body":"Sec. 4. Upon payment by a taxpayer to the department of all use taxes due from the taxpayer for a tax period (or payment of the unpaid use taxes in full in the manner and time established in a written payment program agreement between the department and the taxpayer), the department:\n(1) shall abate and not seek to collect any interest, penalties, collection fees, or costs that would otherwise be applicable;\n(2) shall release any liens imposed;\n(3) shall not seek civil or criminal prosecution against any individual or entity; and\n(4) shall not issue, or, if issued, shall withdraw, an assessment, a demand notice, or a warrant for payment under IC 6-8.1-5-3, IC 6-8.1-8-2, or another law against any individual or entity;\nfor use taxes due from the taxpayer for the tax period for which amnesty has been granted to the taxpayer.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 14. Amnesty Program for Unpaid Use Tax on Claimed Race Horses"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-14-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"999d62bab1bc4d13207ed489168f2eca6f0b05bd6359c4d72b68c6d780b03cb7","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-14-3","next":"us-in/ic-6-2.5-14-5"},"notice":"GroundRules: Original legal text. Not legal advice."}