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 15-11-5 - Bad checks; penalty

45 Ind. Admin. Code 15-11-5

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Current through November 6, 2024
Section 45 IAC 15-11-5 - Bad checks; penalty

Authority: IC 6-8.1-3-3

Affected: IC 6-8.1-10-5

Sec. 5.

For purposes of IC 6-8.1-10-5, reasonable cause for waiving the penalty shall constitute circumstances which were totally beyond the control of the taxpayer. Determination of reasonable cause is at the discretion of the department.

45 IAC 15-11-5

Department of State Revenue; 45 IAC 15-11-5; filed Oct 1, 1987, 1:30 pm: 11 IR 544