45 IAC 12-5-5 Monthly payment of tax due; due date

Sec. 5. (a) The total amount of tax due for the preceding calendar month must be remitted with the monthly report required by IC 6-6-1.1 not later than the twentieth day following the month being reported. (b) Tax not remitted or remitted after the due date is subject to penalty and interest pursuant to IC 6-8.1.