Section 45IAC12-5-2. Monthly reports; due date  


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  •    (a) The monthly report prescribed by this section must be postmarked no later than the twentieth (20th) day following the month being reported.

      (b) Reports not filed or filed after the due date are subject to penalty and interest pursuant to the provisions set forth in Indiana Code 6-8.1. If the due date falls on a Saturday, a Sunday, a national legal holiday, or a statewide holiday, the due date is the next succeeding day that is not a Saturday, Sunday, or holiday. (Department of State Revenue; Reg 6-6-1.1-501(020); filed Sep 19, 1983, 2:23 pm: 6 IR 2323)