{"data":{"id":"us-in/ic-6-6-4.1-22","jurisdiction":"us-in","citation":"IC 6-6-4.1-22","heading":"Carriers; interest on nonpayment","body":"Sec. 22. (a) If a carrier:\n(1) fails to file a return for taxes due under this chapter;\n(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\n(3) incurs a deficiency upon a determination by the department;\nthe carrier is subject to interest on the nonpayment.\n(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.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 4.1. Motor Carrier Fuel Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-4.1-22","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"b8e4f22d4075e6c0a972528231532922cf702597072de501451caccbfb2eb874","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-4.1-21","next":"us-in/ic-6-6-4.1-23"},"notice":"GroundRules: Original legal text. Not legal advice."}