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.

(Department of State Revenue; 45 IAC 15-11-3; filed Oct 1, 1987, 1:30 pm: 11 IR 544)