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 15-11-1 - Liability for interest

45 Ind. Admin. Code 15-11-1

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Current through November 6, 2024
Section 45 IAC 15-11-1 - Liability for interest

Authority: IC 6-8.1-3-3

Affected: IC 6-8.1-10-1

Sec. 1.

For purposes of this section, see 45 IAC 15-5-7(f)(1) and (2) for definitions of a "substantially blank return" and an "unsigned return."

45 IAC 15-11-1

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