SB 195

  • Indiana Senate Bill
  • 2021 Regular Session
  • Introduced in Senate
  • Passed Senate Feb 02, 2021
  • Passed House Mar 16, 2021
  • Signed by Governor Apr 22, 2021

Proof of mailing date.

Abstract

Provides that payment mailed to the county treasurer with metered postage is timely received if: (1) the envelope is properly addressed to the principal office of the county treasurer; (2) the envelope has sufficient metered postage from a meter postage provider approved by the United States Postal Service; (3) the metered postage is affixed to the envelope and bears the actual date of when it was affixed and that date is on or before the due date; and (4) the envelope is received by the county treasurer not later than five business days after the due date. Provides that a taxpayer is subject to a penalty of 5% of the amount of delinquent taxes if a payment to the county treasurer is: (1) mailed or deposited with a parcel carrier by the thirtieth day after the due date (the initial penalty period) and the postmark, certificate of delivery, or other evidence indicates the date of the mailing or deposit; or (2) mailed and affixed with a metered postage stamp indicating a date not later than the thirtieth day after the due date and the payment is received by the county treasurer not later than five business days after the thirtieth day after the due date. Provides that if a payment is mailed and received not later than 30 days after the due date without a legible post mark, the person is considered to have made the payment by the thirtieth day after the due date, if the person can show by reasonable evidence that the payment was timely mailed. Provides that if a payment is mailed or sent by parcel carrier but not received by the thirtieth day after the due date, the person is considered to have made the payment by the thirtieth day after the due date, if the person can show by reasonable evidence that the payment was timely mailed and makes a duplicate payment within 30 days after the person is notified that the payment was not received.

Bill Sponsors (7)

Votes


Actions


Apr 22, 2021

Senate

Public Law 95

Office of the Governor

Signed by the Governor

Apr 21, 2021

Senate

Signed by the President of the Senate

Apr 13, 2021

House

Signed by the Speaker

Apr 12, 2021

Senate

Signed by the President Pro Tempore

Apr 01, 2021

Senate

Senate concurred in House amendments; Roll Call 314: yeas 48, nays 0

Mar 29, 2021

Senate

Motion to concur filed

Mar 17, 2021

House

Returned to the Senate with amendments

Mar 16, 2021

House

Representative Zent added as cosponsor

House

Third reading: passed; Roll Call 270: yeas 97, nays 1

Mar 15, 2021

House

Second reading: amended, ordered engrossed

House

Amendment #1 (Barrett) prevailed; voice vote

House

Representative Pryor added as cosponsor

Mar 11, 2021

House

Committee report: do pass, adopted

Mar 01, 2021

House

First reading: referred to Committee on Local Government

  • Reading-1
  • Referral-Committee
local government

Feb 03, 2021

Senate

Referred to the House

Feb 02, 2021

Senate

House sponsor: Representative Barrett

Senate

Third reading: passed; Roll Call 49: yeas 47, nays 0

Feb 01, 2021

Senate

Second reading: ordered engrossed

Jan 28, 2021

Senate

Committee report: amend do pass, adopted

Jan 25, 2021

Senate

Senators Gaskill and Rogers added as coauthors

Jan 14, 2021

Senate

Senator Kruse added as second author

Jan 05, 2021

Senate

Authored by Senator Raatz

Senate

First reading: referred to Committee on Local Government

  • Reading-1
  • Referral-Committee
local government

Bill Text

Bill Text Versions Format
Introduced Senate Bill (S) PDF
Senate Bill (S) PDF
Senate Bill (H) PDF
Engrossed Senate Bill (H) PDF
Enrolled Senate Bill (S) PDF

Related Documents

Document Format
Fiscal Note: SB0195.05.ENRH.FN001 PDF

Sources

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