Section 45IAC15-11-1. Liability for interest

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For purposes of this section, see 45 IAC 15-5-7(f)(1) and (2) for definitions of a "substantially blank return" and an "unsigned return." (Department of State Revenue; 45 IAC 15-11-1; filed Oct 1, 1987, 1:30 pm: 11 IR 544)

                    
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