Failure to report or pay tax

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 (3) Pay the tax imposed under IC 6-6-4.1-4.5 [ IC 6-6-4.1-4.5 was repealed by P.L.185-2018, SECTION 9, effective July 1, 2018.] . (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 . (b) A carrier's suspension may be lifted when the carrier has: (1) filed all applicable reports; (2) paid all outstanding taxes or permit fees imposed under IC 6-6-4.1; (3) paid all outstanding penalties and interest; and (4) paid all taxes, penalties, and interest for any of the listed taxes as defined by IC 6-8.1-1-1 . (c) The department will notify the Indiana state police when a suspension or revocation has occurred, or when it has been lifted. (Department of State Revenue; Reg 6-6-4.1-17(010); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2325; filed Apr 30, 1986, 3:30 p.m.: 9 IR 2196; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)