45 IAC 13-12-1 Failure to report or pay tax

Sec. 1. (a) The commissioner may suspend or revoke any annual permit, trip permit, or temporary authorization issued to a carrier, if the carrier fails to do any of the following: (1) File a quarterly report required by IC 6-6-4.1-10. (2) Pay the tax imposed under IC 6-6-4.1-4. (3) Pay the tax imposed under IC 6-6-4.1-4.5 [IC 6-6-4.1-4.5 was repealed by P.L.185-2018, SECTION 9, effective July 1, 2018.]. (4) File a report by its due date. (5) File all tax returns or information reports or to pay all taxes, penalties, and interest for any of the listed taxes under IC 6-8.1-1-1. (b) A carrier's suspension may be lifted when the carrier has: (1) filed all applicable reports; (2) paid all outstanding taxes or permit fees imposed under IC 6-6-4.1; (3) paid all outstanding penalties and interest; and (4) paid all taxes, penalties, and interest for any of the listed taxes as defined by IC 6-8.1-1-1. (c) The department will notify the Indiana state police when a suspension or revocation has occurred, or when it has been lifted.