Sec. 2. For purposes of administration and enforcement the provisions of IC 6-8.1 that are applicable to a listed tax and an income tax apply to the tax imposed by this article. As added by P.L.347-1989(ss), SEC.1.
Other provisions applicable to IC 6-5.5
Ind. Code § 6-5.5-9-2, under Chapter 9. Miscellaneous.
Ind. Code § 6-5.5-9-2