reglab/statecodes huggingface dataset:
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 8.5 - Surcharge Tax; Commercial Motor Vehicles › Section 8.5-4 - Proportional fuel use

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-4.1-4.5
Sec. 4.
The tax imposed by IC 6-6-4.1-4.5 does not apply to the
				  portion of motor fuel used to operate the equipment in or on the motor vehicles
				  identified in
				  45 IAC
				  13-4-7 and in the proportions provided for in that
				  rule.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 9 - Quarterly Reports › Section 9-1 - Contents of reports; exemptions; incomplete reports

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-10;
				  IC
				  6-6-4.1-13;
				  IC 6-8.1-10
Sec. 1.
(a) Each
				carrier shall submit such quarterly reports as the department may require on or
				before the last day of the month immediately following that quarter.
(b) Quarterly reports are not required with
				respect to a vehicle for which a trip permit has been issued under IC
				6-6-4.1-13.
(c) The filing of a substantially blank or an
				unsigned report does not constitute the filing of a report under IC
				6-6-4.1-10,
				and will subject the carrier to penalties and interest under IC
				6-8.1-10.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 9 - Quarterly Reports › Section 9-2 - Due date; late reports

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-10;
				  IC
				  6-8.1-6-3
Sec. 2.
(a) The
				quarterly report prescribed by IC
				6-6-4.1-10
				must be filed in accordance with IC
				6-8.1-6-3 no later
				than the last day of the month immediately following the end of the quarter
				being reported.
(b) Reports not
				filed, or filed after the due date, are subject to penalty and interest as set
				forth in IC 6-8.1. If the due date falls on a weekend or state or national
				holiday, the due date is the next succeeding business day.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 11 - Annual and Trip Permits › Section 11-1 - Annual permits

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-12
Sec. 1.
(a) Except
				as provided in sections 4 and 6 of this rule, a motor carrier may only operate
				a commercial motor vehicle in Indiana if the carrier has been issued an annual
				permit, cab card, and emblem.
(b)
				The annual permit, cab card, and emblem are effective from January 1 of each
				year through December 31 of that year.
(c) The department may extend the expiration
				date of the annual permit, cab card, and emblem for no more than sixty (60)
				days.
(d) The department will only
				issue one (1) annual permit per carrier. The carrier shall keep the permit at
				the address shown on it.
(e) A
				carrier shall keep a copy of its annual permit in each commercial motor vehicle
				that is operated by the carrier in Indiana.
(f) If an annual permit is lost or destroyed,
				the department will issue a duplicate permit.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 11 - Annual and Trip Permits › Section 11-2 - Application for annual permit; fee

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-10
Sec. 2.
The department will issue an annual permit to any carrier who
				  applies and pays an annual permit fee of twenty-five dollars ($25), unless the
				  carrier:
(1) holds an unexpired
				permit;
(2) has failed to file a
				quarterly report required by IC
				6-6-4.1-10;
				or
(3) has failed to pay the taxes
				imposed by IC 6-6-4.1.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 11 - Annual and Trip Permits › Section 11-3 - Assignment of annual permit; change in ownership or name of business

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-12
Sec. 3.
(a) An annual
				permit is not assignable and is valid only for the motor carrier in whose name
				it is issued.
(b) If there is a
				change in ownership of a business other than a corporation, the new owner must
				apply for a new annual permit within fifteen (15) days of the date of the
				change.
(c) If there is a change in
				the name of a business, the carrier must apply for a new annual permit within
				fifteen (15) days of the date of the change.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 11 - Annual and Trip Permits › Section 11-4 - Trip permits

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-6-4.1
Sec. 4.
(a) In lieu
				of obtaining an annual permit and paying the taxes imposed under IC 6-6-4.1, a
				motor carrier may obtain a trip permit from the department authorizing the
				carrier to operate a commercial motor vehicle for a period of five (5)
				consecutive days.
(b) A separate
				trip permit is required for each commercial motor vehicle operated by a
				carrier.
(c) The fee for a trip
				permit is fifty dollars ($50).
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 11 - Annual and Trip Permits › Section 11-6 - Temporary authorization

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-1.1-8-35;
				  IC
				  6-6-4.1-13
Sec. 6.
(a) The
				department may issue a temporary written authorization if unforeseen or
				uncertain circumstances require the operation of a commercial motor vehicle for
				which neither an annual permit nor a trip permit has been obtained.
(b) A temporary authorization may be issued
				only if:
(1) the commissioner determines that
				undue hardship would otherwise result;
(2) the carrier has paid the Indiana
				indefinite situs tax, imposed under IC
				6-1.1-8-35,
				for any or all prior years; and
(3)
				the carrier has not held a valid annual permit within the preceding twelve (12)
				months.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 12 - Suspension or Revocation; Permits, Temporary Authorization › Section 12-1 - Failure to report or pay tax

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-6-4.1; IC
				  6-8.1-1-1
Sec. 1.
(a) The
				commissioner may suspend or revoke any annual permit, trip permit, or temporary
				authorization issued to a carrier, if the carrier fails to do any of the
				following:
(1) File a quarterly report
				required by IC
				6-6-4.1-10.
(2) Pay the tax imposed under IC
				6-6-4.1-4.
(3) Pay the tax imposed under IC
				6-6-4.1-4.5.
(4) File a report by its due date.
(5) File all tax returns or information
				reports or to pay all taxes, penalties, and interest for any of the listed
				taxes under IC
				6-8.1-1-1.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 1 - Definitions; Applicability › Section 1-2 - "Due date" defined

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-1-4; IC 6-8.1-5-2; IC 6-8.1-6-1; IC
				  6-8.1-9-1; IC 6-8.1-10-1
Sec. 2.
"Due date" means the last date on which a particular act may
				  be performed and be on time. If an extension of time is allowed for performing
				  a particular act, the due date is the last day of the extension period. An
				  extension of time for filing is authorized under IC 6-8.1-6-1 under several
				  circumstances. However, the extension does not extend the time for payment of
				  the tax due. If at least 90% of the tax that is reasonably expected to be due
				  is paid by the original due date (see 45 IAC 15-6-1 ), the tax that remains
				  unpaid will not accrue late payment penalties until the extension period has
				  ended. However, the tax that remains unpaid during the extension period accrues
				  interest from the original due date.
Therefore, the due date cannot be extended for the payment of
				  tax, but can be extended for the filing of a return. If an extension of time is
				  permitted for filing a return, the statute of limitations is also extended for
				  purposes of filing a claim for refund or for the issuance of an
				  assessment.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 2 - Department Organization › Section 2-1 - Establishment

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-2-1
1. The department was established for the
				purpose of administering, collecting and enforcing all taxes placed under its
				authority.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 3 - Duties; Powers; Responsibilities › Section 3-1.5 - Employees; conflict of interest

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-1-3; IC 6-8.1-3-2
Sec. 1.5.
(a) A
				former employee of the department may not act in any capacity for a person
				(except for the department, another state agency, or the federal government)
				if:
(1) it has been two (2) years or less
				since employment with the department was terminated; and
(2) the employee is representing the person
				in a matter that was pending in the department during the period of the former
				employee's employment.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 3 - Duties; Powers; Responsibilities › Section 3-3 - Forms

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-3-4; IC 6-8.1-6-4
Sec. 3.
(a) All
				returns and information required by the provisions of the listed taxes must be
				submitted on forms furnished by the department. Reprints and reproductions will
				be accepted. For purposes of 45 IAC 15-3-3 the word "reprint" represents blank
				forms to be used for filing purposes with the department. "Reproductions" will
				denote copies of completed forms to be filed with the department.
(b) Requirements:
(1) All reprints and reproductions must be
				facsimilies and must be on paper of substantially the same color, weight (not
				less than 16 lbs), size, and texture, and of a quality as good as that used on
				the original form.
(2) Reprints
				must substantially duplicate the color of ink of the official form in order to
				be accepted. However, reproductions resulting in black printing will be
				accepted.
(3) Reproductions must
				have a high standard of legibility, both as to original form and as to the
				reported information. The department reserves the right to reject any
				reproductions with poor legibility, to withdraw the benefits of this section
				from any firm or individual, and to reject any process which fails to meet
				these standards.
(4) No tolerance
				will be permitted in the image size of printed material. Any pin feed borders
				must be stripped off before the form is filed.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 3 - Duties; Powers; Responsibilities › Section 3-4 - Representation of taxpayers before the department

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-3-2; IC 6-8.1-3-8; IC 6-8.1-7; IC
				  6-8.1-8-4
Sec. 4.
(a) There are
				no formal qualifications for individuals who may represent a taxpayer before
				the department. However, there are certain limitations concerning former
				department employees (see IC 6-8.1-3-2 ). Further, any special counsel employed
				by the department under IC 6-8.1-8-4 may not represent a taxpayer for whom an
				outstanding tax warrant has been issued by the department. Restrictions
				concerning the release of confidential information imposed by IC 6-8.1-7 make
				it mandatory that any person representing a taxpayer, or otherwise appearing or
				communicating with the department on a taxpayer's behalf, present a properly
				executed power of attorney prior to the department releasing any tax return
				information to the representative. No information will be released to a
				representative of the taxpayer out of the taxpayer's presence, unless a
				properly executed power of attorney has been presented. Power of attorney forms
				are available from the department.
Casual conversations with a taxpayer's representative who
				  does not have a power of attorney on file are permitted. However, neither tax
				  return information nor specific information will be disclosed.
(b) The power of attorney must
				contain the following information:
(1) The
				name, address, and taxpayer identification number of the taxpayer.
(2) The name, address, and telephone number
				of the taxpayer's representative or representatives. A corporation, law firm,
				or accounting firm must name at least one individual as the
				representative.
(3) The type of tax
				and the tax years for which the representative has been appointed.
(4) Any restrictions or limitations placed
				upon the representative when acting on behalf of the taxpayer.
(5) The power of attorney must be signed by
				the taxpayer or an individual authorized to execute a power of attorney. The
				department may require that the signature be notarized by a notary public if
				the representative is not a licensed attorney or certified public
				accountant.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 3 - Duties; Powers; Responsibilities › Section 3-5 - Audits; investigations; subpoenas; court orders

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-3-12
Sec. 5.
(a)
				Investigations. The department, or its authorized agents, may examine the
				books, records, papers, or other data bearing on the correctness of returns,
				including those pertinent records of third parties handling funds for the
				credit of, or acting as agent for, any person subject to a listed tax. This
				includes, but is not limited to, records maintained by banks, savings and loan
				associations, and credit unions.
(b) Subpoena Power.
(1) The department has the power to issue
				subpoenas compelling the attendance of any person called upon to testify in any
				matter before the department. The department also has the power to compel the
				production of books and records.
(2) The department may subpoena records. In
				general, service may be made upon an individual or an individual acting in a
				representative capacity by:
(A) sending a copy
				of the subpoena by registered or certified mail, or other public means by which
				a written acknowledgment of receipt may be requested and obtained, to the
				persons
[sic.]
residence, place of business or employment with
				return receipt requested and returned showing receipt of the subpoena;
				or
(B) delivering a copy of the
				subpoena to the person; or
(C)
				personally leaving a copy of the subpoena at the person's dwelling house or
				usual place of abode; or
(D)
				serving the person's agent as provided by rule, statute or valid agreement.
Whenever service is made under subdivision (C) or (D), the
				  department shall also send by first class mail a copy of the subpoena to the
				  last known address of the person being served and this fact shall be shown upon
				  the return.
(3)
				Service upon an organization may be made as follows:
(A) in the case of a domestic or foreign
				organization, upon an executive officer thereof, or if there is an agent
				appointed or deemed by law to have been appointed to receive service, then upon
				such agent; or
(B) in the case of a
				partnership, upon a general partner thereof.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 4 - Division of Audit › Section 4-1 - Powers

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-4-2
Sec. 1.
The division of audit may have full and prompt access to all
				  official state and local records and to any information from government and
				  private sources that is useful in performing its functions.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 5 - Assessment › Section 5-1 - Notice

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-5-1
Sec. 1.
If the department believes that a taxpayer has improperly
				  reported a listed tax liability, the department may at any time within the
				  prescribed statute of limitations period issue to such taxpayer a formal notice
				  that the department proposes to assess additional tax. The formal notice shall
				  be based on the best information available to the department. Any written
				  advisement which informs the taxpayer of the amount of the proposed assessment
				  for a particular tax period shall constitute a formal notice. A formal notice
				  shall be sent through the United States mail.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 5 - Assessment › Section 5-2 - Protests

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-5-1
Sec. 2.
(a) A
				taxpayer has sixty (60) days from the date the notice of additional tax
				assessment is mailed to protest the additional tax liability.
(b) All protests of additional assessments
				must be in writing and include the taxpayer's name, tax identification number,
				address and the basis for objections to the proposed assessment.
(c) If the taxpayer desires a hearing before
				the department, the protest shall so state. The taxpayer may, in lieu of a
				hearing, submit written objections to the assessment. Protests should be
				submitted to the administrator of the division which initiated the
				assessment.
(d) The department may
				correspond with the tax payer prior to the hearing, either in writing or
				orally, in order to gather information and clarify issues presented in the
				protest letter.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 5 - Assessment › Section 5-3 - Hearings

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-5-1
Sec. 3.
(a) A
				taxpayer receiving a notice of proposed assessment shall have a right to
				protest the additional assessment and have a hearing of the facts and issues
				before a final determination is made by the department with respect to such
				proposed assessment.
(b) The
				department hearing procedures are as follows:
(1) Upon receipt of a timely protest
				requesting a hearing with the department, the department's file, including the
				taxpayer's protest, will be forwarded to the administrator of the initiating
				tax division or to the technical tax division.
(2) The department shall set a date for a
				hearing of the protest and the taxpayer will be notified of the time and place
				thereof.
(3) Once a hearing date
				has been set, extensions of time, continuances and adjournments may be granted
				at the discretion of the department upon a showing of good cause.
(4) If the taxpayer or its duly authorized
				representative (see 45 IAC 15-3-3 ) wishes to file legal memoranda with the
				department concerning the facts, issues and arguments of its protest, that
				material must be submitted at least five (5) days prior to the date of the
				hearing.
(5) In lieu of a hearing,
				the taxpayer may elect to have its protest resolved based upon the taxpayer's
				written brief or by telephone conference. If the taxpayer elects to rely on its
				written brief or a telephone conference, the taxpayer's right to a hearing
				shall be waived. In resolving the protest, the department shall consider all
				relevant information and evidence submitted by the taxpayer and/or available to
				the department.
(6) If a taxpayer
				or its representative fails to appear at a hearing without securing a
				continuance, the department will decide the issues on the best evidence
				available to the department.
(7)
				The hearing will be conducted in an informal manner. The purpose of the hearing
				is to clearly establish the taxpayer's specific objections to the assessment
				and the reasoning for these objections. The hearing is not governed by any
				rules of evidence. The department is expressly excluded from the requirements
				of the Administrative Adjudication Act.
(8) The burden of proving that a proposed
				assessment is incorrect rests with the taxpayer against whom the proposed
				assessment is made. The department's audit establishes a prima facie
				presumption of the validity of the audit and the taxpayer's
				liability.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 5 - Assessment › Section 5-4 - Letter of findings

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-5-1
Sec. 4.
(a) The
				protest will not be resolved at the hearing. All facts and arguments presented
				will be considered by the department and a decision will be rendered in writing
				described as a letter of findings.
(b) The letter of findings will arrive at one
				(1) of two (2) conclusions. The procedures relating to these conclusions are as
				follows:
(1) Assessment sustained in its
				entirety:
(A) A letter of findings will be
				written setting out briefly the issues and the rationale supporting the
				assessment.
(B) After review, the
				letter of findings and file will be forwarded to the deputy commissioner or
				commissioner for approval.
(C) The
				file and letter of findings will then be returned to the initiating
				division.
(D) The letter of
				findings will be mailed with a notice of tax due indicating updated interest.
				The original notice of tax due will be voided.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 5 - Assessment › Section 5-5 - Rehearings

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-5-1
Sec. 5.
(a) After
				receipt of the letter of findings, the taxpayer may petition for a rehearing.
				Rehearings will be granted by the commissioner or deputy commissioner only
				under unusual circumstances. The taxpayer must allege that certain material
				facts or circumstances were not presented or considered in the original
				proceedings. Rehearings are granted at the discretion of the commissioner or
				deputy commissioner.
(b) If a
				rehearing is granted, the rehearing will not be held de novo unless abuse of
				discretion is alleged. When such abuse is alleged, the evidence will not be
				reweighed. Instead, the department will only consider evidence most favorable
				to the department's position and reverse only if the decision is clearly
				against the logic and effect of the facts and circumstances. However, if the
				taxpayer presents new and relevant evidence as a grounds for reversal, the new
				evidence will be weighed in light of all relevant facts and
				circumstances.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 5 - Assessment › Section 5-6 - Demand for payment

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-5-1
Sec. 6.
If a taxpayer fails to properly respond within sixty (60)
				  days to a formal notice as defined in 45 IAC 15-5-1 or fails to appear at a
				  hearing or if the department determines that the taxpayer owes additional taxes
				  after the protest and hearing, the department must serve notice and demand
				  payment from the taxpayer, plus any penalty or accrued
				  interest.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 5 - Assessment › Section 5-8 - Jeopardy assessments

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-5-3
Sec. 8.
(a) The
				department may declare the taxable period of a taxpayer terminated and demand
				immediate payment of the tax due under any one of the following circumstances:
(1) the department finds that the taxpayer
				intends to remove itself from the state or intends to remove its property from
				the state; or
(2) the department
				finds that the taxpayer is concealing its location or its property;
				or
(3) the taxpayer does any other
				act tending to prejudice or render wholly or partly ineffective proceedings to
				compute, assess, or collect any tax levied by the state.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 6 - Filing and Due Dates › Section 6-1 - Extensions

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-5-2; IC 6-8.1-6-1
Sec. 1.
(a) The
				department shall grant a taxpayer an extension for filing a tax return if:
(1) the taxpayer petitions the department
				before the original tax due date or obtains an automatic extension pursuant to
				IC 6-8.1-5-2(e); and
(2) the
				taxpayer includes a payment of at least ninety percent (90%) of the tax
				reasonably expected to be due on the due date or at least one hundred percent
				(100%) of the immediate prior year total tax liability.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 6 - Filing and Due Dates › Section 6-2 - Holidays

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 1-1-9-1; IC 6
Sec. 2.
Any act which is required to be performed under the
				  provisions of IC 6 of the Indiana Code pertaining to any listed tax may be
				  performed on the succeeding business day if the due date falls on any state
				  holiday listed in IC 1-1-9-1, any other national legal holiday, or a Saturday
				  or Sunday.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 6 - Filing and Due Dates › Section 6-3 - Date of filing

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-6-3
Sec. 3.
(a) If a
				document which is required to be filed with the department by a prescribed date
				is mailed through the United States mail, the date displayed on the post office
				cancellation mark establishes an irrebuttable presumption that the displayed
				date was the date on which the document was filed. If a document is delivered
				to the department in any other manner than the United States mail, the
				department shall stamp the document in such a fashion as to display the date
				the document is received. This date stamped by the department shall establish
				an irrebuttable presumption as to the date the document is received.
(b) If a document is sent through the United
				States mail by registered mail, certified mail or certificate of mailing, then
				such date of registration, certification or certificate shall be conclusive as
				to the date of filing. Such date as authenticated by the United States post
				office records shall be conclusive even in the case of a conflicting postmark
				date.
(c) If a document mailed
				through the United States mail is physically received after the due date
				without a legibly correct postmark, the person who mailed the document may show
				the document was mailed on or before the due date by reasonable evidence.
				Examples of such evidence include, but are not limited to, the following:
(1) Testimony of the party.
(2) Testimony of disinterested third
				parties.
(3) Evidence and/or
				testimony from the United States post office.
(4) Any other evidence which tends to
				establish the date of filing.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 7 - Confidentiality › Section 7-1 - Disclosure of information

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-7-1
Sec. 1.
(a) Before a
				judicial order will be considered sufficient for the department to disclose
				information, the order must be an official court document signed by a presiding
				judge.
(b) Employees of the
				department may reveal and discuss information included on a tax return with:
(1) The taxpayer, when identification has
				been produced to insure the fact that the individual is the taxpayer who filed
				the return.
(2) The taxpayer's
				representative who provides a properly executed power of attorney from the
				taxpayer. See 45 IAC 15-3-3.
(3)
				Another department employee when the information is being discussed for tax
				compliance or collection purposes.
(4) The public concerning the disclosure of
				certain information submitted by not-for-profit organizations as allowed under
				IC 6-2.1-8-4.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 7 - Confidentiality › Section 7-2 - Individual filing returns; disclosure of information

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-7-2
Sec. 2.
At a person's request, the department may disclose whether or
				  not an individual filed an Indiana income tax return. Such disclosure may not
				  be made with respect to any taxable year until the close of the calendar year
				  following the year in which the return should have been filed. No other
				  information derived from or concerning the individual's return may be
				  disclosed.
EXAMPLE
Disclosure of information that a taxpayer filed a 19X1
				  individual income tax return could not be revealed until January, 19X4.
Such information cannot be made until the close of the
				  calendar year following the year in which the return should have been
				  filed.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 8 - Collection › Section 8-1 - Partial payments

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-8-1.5; IC 6-8.1-8-2
Sec. 1.
(a) If a
				taxpayer makes a partial payment of the taxpayer's tax liability, the payment
				shall only be applied first against the penalty, second the interest and third
				the principal liability of the particular billing for a given year and tax.
EXAMPLE
A taxpayer has outstanding tax liabilities for both income
				  and sales tax for years 19X1, 19X2 and 19X3. If the taxpayer makes a partial
				  payment for the outstanding income tax liability, the payment will first be
				  applied to the penalty, interest and principal liability for income tax in
				  19X1. If any payment remains, it will be applied in the prescribed order for
				  19X2 and 19X3.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 8 - Collection › Section 8-2 - Demand notices; tax warrants

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-8-1.5; IC 6-8.1-8-2
Sec. 2.
Any money received by the department pursuant to a demand
				  notice or tax warrant shall be applied to the outstanding tax liability of the
				  taxpayer in the manner provided by IC 6-8.1-8-1.5. In this case, the tax
				  liability of the taxpayer shall include any collection fee, sheriff's costs,
				  clerk's costs, and damages.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 9 - Refunds › Section 9-1 - Due date; net operating loss

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-3.5; IC 6-8.1-5-2; IC 6-8.1-9-1
Sec. 1.
(a) In
				determining the time limitations within which a person may file a claim for
				refund, the due date of the return shall include extensions of the due date as
				provided under IC 6-8.1-5-2.
(b)
				When claiming a refund arising from a net operating loss, the three (3) year
				limitation shall be determined by the year in which the net operating loss is
				incurred, not the year to which the loss is carried back.
EXAMPLE
A taxpayer has a $50,000 net operating loss in 19X4. The loss
				  is carried back to 19X1, 19X2 and 19X3. The three (3) year limitations will
				  begin to run on the latter of the due date of the 19X4 return or the date the
				  return for 19X4 is filed.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 9 - Refunds › Section 9-2 - Statute of limitations for refunds

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-5-2; IC 6-8.1-9-1
Sec. 2.
(a) If the
				department finds that a taxpayer has paid more tax than is legally due for a
				taxable period, the department shall apply the excess against any amount of
				that same tax that is assessed and is currently due. Any assessment by the
				department which has not been protested within sixty (60) days of the notice of
				proposed assessment shall be considered currently due.
(b) The department has no legal method of
				generating a claim for refund. A claim for refund can only be initiated
				pursuant to IC 6-8.1-9-1.
EXAMPLE
A taxpayer is audited by the department for the tax period
				  19X3. This audit results in an overpayment of tax. The department has no legal
				  authority to automaticaly
[sic.]
refund or credit this
				  overpayment to the taxpayer. Instead, the taxpayer must file a claim for refund
				  as prescribed in IC 6-8.1-9-1 and 45 IAC 15-9-1.
(c) If a taxpayer claims a refund for a
				period which is closed to issuance of a proposed assessment as defined in IC
				6-8.1-5-2, the department may still examine the period in order to determine
				that the reasons set forth by the taxpayer for the refund are valid. The
				department may adjust the period to the extent necessary to make the issues
				raised by the refund conform to the applicable law.
EXAMPLE
A taxpayer claims a refund arising from alleged exempt sales
				  in interstate commerce under the gross income tax. The tax period, 19X1, is
				  open to a refund claim under IC 6-8.1-9-1 but is closed to assessment under IC
				  6-8.1-5-2. The department may still examine the 19X1 tax period in order to
				  determine whether the interstate sales are exempt and were properly
				  reported.
EXAMPLE
A taxpayer claims a refund arising from a net operating loss
				  carryback. The carryback years are open to refund but not to assessment. The
				  department may still examine the closed years to determine whether the net
				  operating loss is valid and was properly calculated. This examination includes
				  any adjustments to properly reflect the Indiana adjusted gross income for the
				  carryback year.
(d) When
				filing a claim for refund with the department the taxpayer's claim shall set
				forth:
(1) the amount of refund
				claimed;
(2) a sufficiently
				detailed explanation of the basis of the claim such that the department may
				determine its correctness;
(3) the
				tax period for which the overpayment is claimed; and
(4) the year and date the overpayment was
				made.
The claim for refund shall be filed on a form prescribed by
				  the department.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 10 - Set Off of Refunds › Section 10-1 - Joint returns

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-9.5-5; IC 6-8.1-9.5-11
Sec. 1.
For purposes of IC 6-8.1-9.5-11, a co-refundee who is not a
				  debtor must file with the department its defense to a proposed set off within
				  thirty (30) days of the written notice provided in IC 6-8.1-9.5-5. A "defense"
				  shall constitute any reasonable evidence which establishes that the co-refundee
				  is not a debtor to the claimant agency.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 11 - Penalties and Interest › Section 11-1 - Liability for interest

Current through July 10, 2024
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."
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 11 - Penalties and Interest › Section 11-2 - Liability for penalty

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-10-1
Sec. 2.
(a) 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."
(b) "Negligence" on behalf of a taxpayer is
				defined as the failure to use such reasonable care, caution, or diligence as
				would be expected of an ordinary reasonable taxpayer. Negligence would result
				from a taxpayer's carelessness, thoughtlessness, disregard or inattention to
				duties placed upon the taxpayer by the Indiana Code or department regulations.
				Ignorance of the listed tax laws, rules and/or regulations is treated as
				negligence. Further, failure to read and follow instructions provided by the
				department is treated as negligence. Negligence shall be determined on a case
				by case basis according to the facts and circumstances of each
				taxpayer.
(c) The department shall
				waive the negligence penalty imposed under IC 6-8.1-10-1 if the taxpayer
				affirmatively establishes that the failure to file a return, pay the full
				amount of tax due, timely remit tax held in trust, or pay a deficiency was due
				to reasonable cause and not due to negligence. In order to establish reasonable
				cause, the taxpayer must demonstrate that it exercised ordinary business care
				and prudence in carrying out or failing to carry out a duty giving rise to the
				penalty imposed under this section. Factors which may be considered in
				determining reasonable cause include, but are not limited to:
(1) the nature of the tax involved;
(2) judicial precedents set by Indiana
				courts;
(3) judicial precedents
				established in jurisdictions outside Indiana;
(4) published department instructions,
				information bulletins, letters of findings, rulings, letters of advice,
				etc.;
(5) previous audits or
				letters of findings concerning the issue and taxpayer involved in the penalty
				assessment. Reasonable cause is a fact sensitive question and thus will be
				dealt with according to the particular facts and circumstances of each
				case.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 11 - Penalties and Interest › Section 11-3 - Preparation of return by the department

Current through July 10, 2024
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.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 11 - Penalties and Interest › Section 11-4 - Fraudulent intent to evade tax

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-10-4
Sec. 4.
The penalty for failure to file a return or to make full
				  payment with that return with the fraudulent intent of evading the tax is one
				  hundred percent (100%) of the tax owing. Fraudulent intent encompasses the
				  making of a misrepresentation of a material fact (See 45 IAC 15-5-7(f)(3) )
				  which is known (See 45 IAC 15-5-7(f)(3)(B) ) to be false, or believed not to be
				  true, in order to evade taxes. Negligence, whether slight or great, is not
				  equivalent to the intent required. An act is fraudulent if it is an actual,
				  intentional wrongdoing, and the intent required is the specific purpose of
				  evading tax believed to be owing.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 11 - Penalties and Interest › Section 11-5 - Bad checks; penalty

Current through July 10, 2024
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.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS › Rule 11 - Penalties and Interest › Section 11-6 - Information return

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-10-6
Sec. 6.
For purposes of IC 6-8.1-10-6, an "information return" shall
				  constitute any return required by the Indiana Code, or department regulations
				  to be filed by a taxpayer which does not report a tax liability. Such returns
				  include, but are not limited to:
(1)
				An S corporation return.
(2) A
				partnership return.
(3) A W-2
				return.
(4) A WH-18
				return.
(5) Certain fiduciary
				returns.
(6) Not-for-profit
				returns.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 1 - Motor Carrier Department › Section 1-1 - Definitions

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
1. DEFINITIONS. When used in these Rules,
				unless the context otherwise requires:
(a)
				Act shall mean the Motor Carrier Act of 1935, as amended.
(b) Commission shall mean the Public Service
				Commission of Indiana.
(c)
				Director shall mean the Director of the Motor Carrier Division of the Public
				Service Commission of Indiana.
(d)
				Division shall mean the Motor Carrier Division of the Public Service Commission
				of Indiana.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 1 - Motor Carrier Department › Section 1-2 - Insurance coverage

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 2.
(a) General
				Filing Requirements. Every common and contract carrier of passengers and/or
				property for hire by motor vehicle over the highways of the state of Indiana,
				in intrastate and/or interstate commerce shall, subject to the approval of the
				commission, file with and keep in effect and on file Uniform Motor Carrier
				Bodily Injury and Property Damage Liability Certificate of Insurance (commonly
				known as Form E Indiana) covering public liability, property damage, loss to
				cargo subject to the exceptions and minimum amounts hereinafter set out.
(b) Public Liability and Property
				Damage Coverage. The minimum amounts for public liability and property damage
				coverage shall be those contained in Title 49, Code of Federal Regulations,
				Part 387.
(c) Coverage for Loss or
				Damage to Cargo. The minimum amounts of coverage for loss or damage to cargo
				shall be those contained in Title 49, Code of Federal Regulations, Part 1043.
(d) Self-Insurers.
(1) Qualifications; Discretion of Commission.
				The commission may, in its discretion, allow common carriers to qualify as
				self-insurers, if such carriers furnish true and accurate verified statements
				of their financial condition and other evidence which will establish to the
				satisfaction of the commission the ability of such carriers to satisfy their
				obligations for public liability, property damage and loss or damage to cargo
				in not less than the respective minimum amounts set out in subsections (b) and
				(c) of this section without affecting the stability or permanency of the
				business of such carriers.
(2)
				Carriers Engaged Only in Interstate Commerce. A carrier engaged only in
				interstate commerce within the borders of the state of Indiana, who has been
				qualified as a self-insurer under the rules and regulations of the Interstate
				Commerce Commission shall, in lieu of the verified statement of financial
				condition required above, submit to this commission a certified copy of the
				currently effective Interstate Commerce Commission order authorizing such motor
				carrier to self-insure under the provisions of the Interstate Commerce Act.
(3) Annual Proof Required. Each
				motor carrier shall, on or before January 31 of each year, and prior to the
				purchase of P.S.C.I. identification stamps, file with the commission, evidence
				of its financial condition sufficient to establish continuing compliance with
				this rule. Failure to do so shall result in the immediate suspension of said
				carrier's authority, with revocation thereof to occur upon failure to comply
				within thirty (30) days of the date of the suspension order.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 1 - Motor Carrier Department › Section 1-4 - Intrastate permanent authority application without coextensive application for temporary or emergency temporary authority; sale and transfer application

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 4.
REQUIREMENTS FOR APPLICATIONS FOR INTRASTATE PERMANENT
				  AUTHORITY OR APPROVAL OF SALE AND TRANSFER FILED WITHOUT COEXTENSIVE
				  APPLICATIONS FOR TEMPORARY OR EMERGENCY TEMPORARY AUTHORITY.
(a) Certificate of Supporting Shipper to
				Accompany Application for Contract Authority. In those instances where an
				application for permanent intrastate contract authority is filed with the
				Commission without a coextensive application for temporary or emergency
				temporary authority being filed therewith pursuant to Rule 3, such application
				shall be accompanied by a certificate from each supporting shipper, in which
				the certificating party shall state that he or the corporation, association or
				partnership which he represents will:
(1)
				Support the application;
(2)
				Attend the hearing on the application and testify on the applicant's behalf;
				and
(3) In the event the authority
				requested is granted, enter into a contract with the applicant to utilize the
				authority granted. This certificate shall be on such form as from time to time
				may be prescribed by the Commission. Failure to comply with this Paragraph
				shall result in the application being rejected as to every supporting contract
				shipper whose certificate is not filed coextensive with the application.