Ind. Admin. Code tit. 45, r. 15-11-5
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.
(Department of State Revenue; 45 IAC 15-11-5; filed Oct 1, 1987, 1:30 pm: 11 IR 544)