Indiana: Sales Tax Handbook
How to appeal a sales tax audit or penalty in Indiana
In Indiana, the Department of Revenue will frequently audit business sales tax returns and may issue penalties or punishments for tardy filing, incorrect reporting, willful omissions, or other violations. Penalties can range from fines to revocation of your sales tax permit depending on the infraction.
If you disagree with a penalty or ruling made by the Indiana Department of Revenue, you have several options you can pursue in appealing their decision. This page contains basic guidelines for appealing to the Department of Revenue, to an administrative appeal body, and through the courts.
Sales Tax Statute of Limitations in Indiana
In sales tax law, the "statute of limitations" is the maximum amount of time state authorities have to investigate and begin potential audit or prosecution related to a a filed Indiana sales tax return in the event of underpayment, incorrect reportings, etc. The Department of Revenue cannot begin an audit or issue a penalty after this timeframe.
The statute of limitations in Indiana is three years from the later of either end of the calendar year when the return was filed or the annual return filing date.
Appealing to the Department of Revenue in Indiana
If you do not agree with a penalty or decision made by the Indiana Department of Revenue, you have the right to file an appeal and ask for reconsideration. In the case on a department appeal, an official petition must be filed with the Department of Revenue within sixty days after the date of notice of assessmentTop
Administrative Sales Tax Appeals in Indiana
This district has no administrative appeal bodyTop
Judicial Sales Tax Appeals in Indiana
If all other appeal avenues fail, businesses can make a final appeal in the state court system. When working with judicial appeals, the suit must be filed with the Tax Court within one hunded and eighty days of the issuance of letter of findings
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