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House Bill 1004

House Bill 1004

ARCHIVE (2005)

Latest Information

DIGEST OF HB1004 (Updated April 25, 2005 3:03 pm - DI 84)

Tax amnesty program. Authorizes the department of state revenue to establish a tax amnesty program that provides for the waiver of unpaid interest, penalties, and fees upon payment of unpaid listed taxes during the amnesty period or in conformity with a payment plan established by the department. Provides that a riverboat gaming business may not use the amnesty program to avoid paying adjusted gross income taxes owed under a recent Indiana Supreme court decision. Doubles the penalty for a taxpayer that is eligible to participate in the amnesty program but fails to participate. Provides certain exceptions. Requires the department of state revenue to provide the legislative council with an assessment of the impact of the tax amnesty program on tax collections and an analysis of the costs of administering the tax amnesty program.
Current Status:
Law Enacted
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