Sec. 17. IC 6-1.1-37-10 applies to:
(1) a provisional statement; and
(2) a reconciling statement;
in the same manner that IC 6-1.1-37-10 applies to an installment of property taxes.
Ind. Code § 6-1.1-22.5-17
Applicability of penalties to provisional and reconciling statements
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.