Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 13-6-2
Expiration of credit
Official textiac.iga.in.govlast amended
Sec. 2. If a credit for a particular quarter has not been applied as a credit against tax at the end of the immediately following quarter, the
remaining credit may no longer be used as a credit against a tax liability.
(Department of State Revenue; Reg 6-6-4.1-7(b)(010);
filed Jul 13, 1984, 9:25 a.m.: 7 IR 2322; filed Apr 30, 1986, 3:30 p.m.: 9 IR 2194; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-
045140520FRA)
Amendment history
(Department of State Revenue; Reg 6-6-4.1-7(b)(010); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2322; filed Apr 30, 1986, 3:30 p.m.: 9 IR 2194; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR- 045140520FRA)
Source: view the official text
Nearby sections (25 sections)
- 13-4-4 · Amount of fuel consumed; fuel supply tank defined
- 13-4-5 · Apportionment of fuel consumed on Indiana highways
- 13-4-6 · Calculation of tax payment (Repealed)
- 13-4-7 · Proportional imposition of tax
- 13-5-1 · Eligibility for credit (Repealed)
- 13-5-2 · Agency relationships
- 13-5-3 · Overpurchases in Indiana
- 13-5-4 · Overpurchases in intervening states
- 13-5-5 · Amount of credit (Repealed)
- 13-5-6 · Evidence to qualify for credit
- 13-5-7 · Application of credit to tax liability (Repealed)
- 13-6-1 · Credit defined (Repealed)
- 13-6-2 · Expiration of credit
- 13-6-3 · Application for refund (Repealed)
- 13-6-4 · Qualification for refund
- 13-6-5 · Interest on refunds (Repealed)
- 13-6-6 · Completion date of application for refund
- 13-8.5-1 · Imposition; rate; payment
- 13-8.5-2 · Calculation of fuel consumption
- 13-8.5-3 · Amount of tax (Repealed)
- 13-8.5-4 · Proportional fuel use
- 13-9-1 · Contents of reports; exemptions; incomplete reports
- 13-9-2 · Due date; late reports
- 13-11-1 · Annual permits
- 13-11-2 · Application for annual permit; fee