Current through P.L. 171-2024
Section 24-7-8-4 - Fees; costs of examination by department; late fees(a) A lessor required to file a notification with the department under section 1 of this chapter shall pay to the department the following fees:(1) A fee fixed by the department under IC 28-11-3-5 with the initial notification filed with the department.(2) A fee fixed by the department under IC 28-11-3-5 for each place of business operated by the lessor on December 31 of the preceding year with each annual notification subsequently filed with the department.(b) In addition to the fee required under subsection (a)(2), if the department examines the books and records of the lessor, the lessor shall pay to the department all reasonably incurred costs of the examination in accordance with the fee schedule adopted by the department under IC 28-11-3-5.(c) The department may impose a fee fixed by the department under IC 28-11-3-5 for each day a lessor is late in:(1) submitting the information required under IC 24-7-8-2; or(2) paying a fee under subsection (a) or (b).Amended by P.L. 27-2012, SEC. 31, eff. 7/1/2012.As added by P.L. 254-1987, SEC.1. Amended by P.L. 138-1990, SEC.14; P.L. 14-1992, SEC.64; P.L. 45-1995, SEC.19; P.L. 10-2006, SEC.23 and P.L. 57-2006, SEC.23; P.L. 35-2010, SEC.94.