Taxpayer is a corporation doing business in Indiana. Taxpayer was required to file tax returns for 2004, 2005, and 2006. Taxpayer filed the actual returns on August 10, 2012. Taxpayer did make estimated payments for 2004, 2005, and 2006. However, some of the payments were late (i.e. 1st Quarter of 2004 was due April 20, 2004, payment made on April 30, 2004; the 3rd Quarter of 2005 was due September 20, 2005, payment made on October 5, 2005; and the 4th Quarter of 2006 was due September 20, 2006, payment made on September 21, 2006).
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The Department added a ten-percent penalty to the amount of additional tax and interest owed for 2004-2006. Taxpayer believes the penalty should be abated and explains that it paid the tax liability timely along with a URT-Q, the Department's Indiana Utility Receipts Tax Return. Taxpayer contends that they filed the tax return with the payments. However, the URT-Q is not the requisite tax return. The URT-Q is a payment voucher to remit the tax payment. Taxpayer was required to file an actual tax return for the years in question.
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In this situation, Taxpayer claims it thought that it filed the correct return when Taxpayer sent in the URT-Q Estimated Tax Payment Voucher with the tax payment. However, the URT-Q Estimated Tax Payment Voucher, on its face states that the annual Utility Receipts Tax Return, Form URT, is available as a separate Form. Taxpayers filed the actual tax returns in 2012. Taxpayer also contends that the Department is also precluded from issuing a proposed assessment more than three years after the return is filed or the end of the tax year which contains the taxable period pursuant to IC § 6-8.1-5-2 (a). IC § 6-8.1-5-2 (a) states:
(a) Except as otherwise provided in this section, the department may not issue a proposed assessment under section 1 of this chapter more than three (3) years after the latest of the date the return is filed, or either of the following:
(1) The due date of the return.
(2) In the case of a return filed for the state gross retail or use tax, the gasoline tax, the special fuel tax, the motor carrier fuel tax, the oil inspection fee, or the petroleum severance tax, the end of the calendar year which contains the taxable period for which the return is filed.
However, since Taxpayer did not actually file the actual Utility Receipt Tax Returns until 2012, the Department properly issued the proposed assessments within the time prescribed above.
