45 IAC 15-5-6 Demand for payment

Sec. 6. If a taxpayer fails to properly respond within sixty (60) days to a formal notice as defined in 45 IAC 15-5-1 or fails to appear at a hearing or if the department determines that the taxpayer owes additional taxes after the protest and hearing, the department must serve notice and demand payment from the taxpayer, plus any penalty or accrued interest.