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After the taxpayer has paid the listed tax liability, or the Indiana Department of Revenue ("IDOR") has approved a payment plan for the liability, IDOR will not impose any penalties, collection fees, or cost on the liability and will release any liens that have been imposed due to the tax liability. 21) The IDOR may rescind all or a portion of the penalty under certain circumstances. The IDOR collects state taxes, operates the state lottery, oversees the state's casino industry, oversees the |
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