Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 12 - GASOLINE TAX
Rule 45 IAC 12-5 - Monthly Reports
Section 45 IAC 12-5-5 - Monthly payment of tax due; due date

45 Ind. Admin. Code 12-5-5

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Current through January 8, 2025
Section 45 IAC 12-5-5 - Monthly payment of tax due; due date

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-502; IC 6-8.1

Sec. 5.

(a) The total amount of tax due for the preceding calendar month must be remitted with the monthly report required by IC 6-6-1.1 not later than the twentieth day following the month being reported.
(b) Tax not remitted or remitted after the due date is subject to penalty and interest pursuant to IC 6-8.1.

45 IAC 12-5-5

Department of State Revenue; Reg 6-6-1.1-502020; filed Sep 19, 1983, 2:23 pm: 6 IR 2323
Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA