Indiana Code § 6-2.5-14-3

Taxpayer requirements
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Sec. 3. The amnesty program established under this chapter must require the following: (1) That a taxpayer who enters an agreement described in section 2 of this chapter is not eligible for any other amnesty program that may be established. (2) That the taxpayer shall comply with all other amnesty conditions adopted under a rule of the department in effect on the date the voluntary payment is made.

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