Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 15 - TAX ADMINISTRATION; GENERAL PROVISIONS
Rule 45 IAC 15-11 - Penalties and Interest
Section 45 IAC 15-11-3 - Preparation of return by the department

45 Ind. Admin. Code 15-11-3

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Current through May 29, 2024
Section 45 IAC 15-11-3 - Preparation of return by the department

Authority: IC 6-8.1-3-3

Affected: IC 6-8.1-10-3

Sec. 3.

If a person fails to file a required return within thirty (30) days of the notice sent by the department, the department may prepare a return for the taxpayer. For this purpose, a "return" prepared by the department shall consist of an actual prescribed return, an audit report or a notice of tax due.

45 IAC 15-11-3

Department of State Revenue; 45 IAC 15-11-3; filed Oct 1, 1987, 1:30 pm: 11 IR 544