# Ind. Code § 6-8.1-10-3: Failure to file return; preparation by department; penalty

> Indiana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-3

## Section

- **Citation:** Ind. Code § 6-8.1-10-3
- **Heading:** Failure to file return; preparation by department; penalty
- **Jurisdiction:** Indiana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Indiana Code / Title 6 / Article 8.1 / Chapter 10 / Section 6-8.1-10-3

## Text

Sec. 3. (a) If a person fails to file a return on or before the due date, the department shall send him a notice, by United States mail, stating that he has thirty (30) days from the date the notice is mailed to file the return. If the person does not file the return within the thirty (30) day period, the department may prepare a return for him, based on the best information available to the department. The department prepared return is prima facie correct.

(b) If the department prepares a person's return under this section, the person is subject to a penalty of twenty percent (20%) of the unpaid tax. In the absence of fraud, the penalty imposed under this section is in place of and not in addition to the penalties imposed under any other section.

As added by Acts 1980, P.L.61, SEC.1.

## Nearby sections

- [Ind. Code § 6-8.1-10-1 Liability for interest](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-1.md)
- [Ind. Code § 6-8.1-10-2 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-2.md)
- [Ind. Code § 6-8.1-10-2.1 Liability for penalty; reasonable cause presumption](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-2.1.md)
- [Ind. Code § 6-8.1-10-3 Failure to file return; preparation by department; penalty](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-3.md)
- [Ind. Code § 6-8.1-10-3.5 Failure to file return; penalty for past due returns](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-3.5.md)
- [Ind. Code § 6-8.1-10-4 Failure to file return; fraudulent intent to evade tax; penalty](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-4.md)
- [Ind. Code § 6-8.1-10-5 Faulty payment; penalty; required use of guaranteed funds](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-5.md)
- [Ind. Code § 6-8.1-10-6 Failure to file information return; penalty; exceptions](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-6.md)
- [Ind. Code § 6-8.1-10-7 Maximum and minimum penalties](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-7.md)
- [Ind. Code § 6-8.1-10-8 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-8.md)
- [Ind. Code § 6-8.1-10-9 Dissolution, liquidation, or withdrawal of corporation; notification; clearance](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-9.md)
- [Ind. Code § 6-8.1-10-9.5 Successor liability for certain unpaid taxes; notice; procedure](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-9.5.md)
- [Ind. Code § 6-8.1-10-11 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-11.md)
- [Ind. Code § 6-8.1-10-12 Additional penalty; failure to participate in amnesty program](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-12.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-3. Check the current official text before relying on it. Not legal advice.