Sec. 22. (a) If a carrier: (1) fails to file a return for taxes due under this chapter; (2) fails to pay the full amount of tax shown on the carrier's return by the due date for the return or the payment; or (3) incurs a deficiency upon a determination by the department; the carrier is subject to interest on the nonpayment. (b) The interest for a failure described in subsection (a) is the rate of interest calculated under the interest provisions of the International Fuel Tax Agreement entered into by the department under IC 6-8.1-3-14 .
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