Indiana Code 7.1-4-6-2.1. Rules and regulations to enforce noncompliance penalties
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Sec. 2.1. (a) The department shall adopt rules under IC 4-22-2 to govern the assessment and collection of penalties provided in section 2 of this chapter.
(b) The commission may adopt rules under IC 4-22-2 to coordinate compliance with the laws, rules, and administrative policies governing the assessment and collection of sales taxes.
As added by Acts 1977, P.L.96, SEC.2. Amended by P.L.204-2001, SEC.45.