45 IAC 15-11-5

45 IAC 15-11-5 Bad checks; penalty

Last amended: 1987Year: 2027Length: 36 wordsOfficial source

Cite as Ind. Admin. Code tit. 45, r. 15-11-5

Sec. 5. 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.
45 IAC 15-11-5: 45 IAC 15-11-5 Bad checks; penalty | Justis AI