Section 45IAC12-5-5. Monthly payment of tax due; due date

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(a) The total amount of tax due for the preceding calendar month must be remitted to the administrator by the licensed distributor with the monthly report required by the this chapter [IC 6-6-1.1] no later than the twentieth (20th) day following the month being reported.

(b) Tax not remitted or remitted after the due date is 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, a Sunday, or holiday. (Department of State Revenue; Reg 6-6-1.1-502(020); filed Sep 19, 1983, 2:23 pm: 6 IR 2323)

                    
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