Ind. Admin. Code tit. 45, r. 12-5-2
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-501; IC 6-8.1
Sec. 2. The monthly report prescribed by this section must be postmarked not later than the twentieth day following the month being reported. Reports not filed or filed after the due date are subject to penalty and interest pursuant to the provisions set forth in IC 6-8.1.
(Department of State Revenue; Reg 6-6-1.1-501(020); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2323; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)