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Indiana Code Title 6. Taxation § 6-2.5-14-4

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 4. Upon payment by a taxpayer to the department of all use taxes due from the taxpayer for a tax period (or payment of the unpaid use taxes in full in the manner and time established in a written payment program agreement between the department and the taxpayer), the department:

(1) shall abate and not seek to collect any interest, penalties, collection fees, or costs that would otherwise be applicable;

(2) shall release any liens imposed;

(3) shall not seek civil or criminal prosecution against any individual or entity;  and

(4) shall not issue, or, if issued, shall withdraw, an assessment, a demand notice, or a warrant for payment under IC 6-8.1-5-3, IC 6-8.1-8-2, or another law against any individual or entity;

for use taxes due from the taxpayer for the tax period for which amnesty has been granted to the taxpayer.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-2.5-14-4 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-14-4/

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