Pub-103, Late-filing (or nonfiling) penalty

Penalty rates for returns due on or after:

1. January 1, 2005 - to current
2. January 1, 2004 - December 31, 2004
3. January 1, 2001 - December 31, 2003
4. January 1, 1998 - December 31, 2000
5. January 1, 1996 - December 31, 1997
6. January 1, 1994 - December 31, 1995

Tier 1 — the lesser of $250 or 2% of the tax required to be shown due on the return and reduced by timely payments or credits. If the return is timely filed but cannot be processed, you will have 30 days to correct the return before penalty is due.

Tier 2 — If you do not file a return within 30 days after receiving a notice of nonfiling, an additional penalty will be imposed equal to the greater of $250 or 2% of the tax shown due on the return without regard to timely payments. The additional penalty may not exceed $5,000. The penalty will be assessed even if there is no tax due.

Exceptions

Motor Fuel Use Tax — 10% of the tax or $50, whichever is greater.

Coin-Operated Amusement Device Tax — 30% for failure to obtain a decal.

Tier 1 — the lesser of $250 or 2% of the tax required to be shown due on the return and reduced by timely payments or credits. If the return is timely filed but cannot be processed, you will have 30 days to correct the return before penalty is due.

Tier 2 — If you do not file a return within 30 days after receiving a notice of nonfiling, an additional penalty will be imposed equal to the greater of $250 or 2% of the tax shown due on the return without regard to timely payments. The additional penalty may not exceed $5,000. The penalty will be assessed even if there is no tax due.

Exceptions

Motor Fuel Use Tax — 10% of the tax or $50, whichever is greater.

Coin-Operated Amusement Device Tax — 30% for failure to obtain a decal.

Tier 1 — the lesser of $250 or 2% of the tax required to be shown due on the return and reduced by timely payments or credits. If the return is timely filed but cannot be processed, you will have 30 days to correct the return before penalty is due.

Tier 2 — If you do not file a return within 30 days after receiving a notice of nonfiling, an additional penalty will be imposed equal to the greater of $250 or 2% of the tax shown due on the return without regard to timely payments. The additional penalty may not exceed $5,000. The penalty will be assessed even if there is no tax due.

Exceptions

Motor Fuel Use Tax — 10% of the tax or $50, whichever is greater.

Coin-Operated Amusement Device Tax— 30% for failure to obtain a decal.

Tier 1 — the lesser of $250 or 2% of the tax required to be shown due on the return without regard to timely payments or credits. If the return is timely filed but cannot be processed, you will have 30 days to correct the return before penalty is due.

Tier 2 — If you do not file a return within 30 days after receiving a notice of nonfiling, an additional penalty will be imposed equal to the greater of $250 or 2% of the tax shown due on the return without regard to timely payments. The additional penalty may not exceed $5,000. The penalty will be assessed even if there is no tax due.

Exceptions

Motor Fuel Use Tax — 10% of the tax or $50, whichever is greater.

Coin-Operated Amusement Device Tax— 30% for failure to obtain a decal.

Tier 1 — the lesser of $250 or 2% of the tax required to be shown due on the return without regard to timely payments or credits. If the return is timely filed but cannot be processed, you will have 30 days to correct the return before penalty is due.

Tier 2 — If you do not file a return within 30 days after receiving a notice of nonfiling, an additional penalty will be imposed equal to the greater of $250 or 2% of the tax shown due on the return without regard to timely payments. The additional penalty may not exceed $5,000. The penalty will be assessed even if there is no tax due.

Exceptions

Motor Fuel Use Tax — 10% of the tax or $50, whichever is greater.

Coin-Operated Amusement Device Tax— 30% for failure to obtain a decal.

5% of tax required to be shown due on the return without regard to timely payments made.

If the return is timely filed but cannot be processed, you will have 21 days to correct the return before penalty is due.

Exceptions

Motor Fuel Use Tax — 10% of the tax or $50, whichever is greater.

Coin-Operated Amusement Device Tax— 30% for failure to obtain a decal.