Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 45. DEPARTMENT OF STATE REVENUE |
Article 45IAC15. TAX ADMINISTRATION; GENERAL PROVISIONS |
Rule 45IAC15-11. Penalties and Interest |
Section 45IAC15-11-5. Bad checks; penalty
Latest version.
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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)