Proposed assessment; protest; hearing
Sec. 24. (a) If the department believes that a person has not
reported the proper amount of tax due, the department shall make a
proposed assessment of the amount of the unpaid tax on the basis of
the best information available to the department. The amount of the
assessment is:
(1) considered a tax payment not made by the due date;
(2) subject to sections 22 and 23 of this chapter; and
(3) subject to IC 6-8.1-10 concerning the imposition of penalties
and interest.
(b) The department shall issue notice and prescribe a period for
payment and protest under the provisions of the International Fuel
Tax Agreement entered into by the department pursuant to
IC 6-8.1-3-14. The notice of proposed assessment is prima facie
evidence that the department's claim for the unpaid tax is valid. The
burden of proving that the proposed assessment is wrong rests with
the person against whom the proposed assessment is made. If the
person files a protest and requires a hearing on the protest, the
department shall set the hearing at the department's earliest
convenient time and shall notify the person by United States mail of
the time, date, and location of the hearing. The department may hold
the hearing at the location of the department's choice in Indiana.
As added by P.L.60-1990, SEC.10. Amended by P.L.129-2001,
SEC.16.
Last modified: May 28, 2006