Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-6-1
Time limit on returns and payments
Official textiac.iga.in.govlast amended
Sec. 1. Every person liable for or required to collect the state gross retail tax or use tax shall file the prescribed returns and made
[sic.] payments of such taxes for each calendar month within thirty (30) days after the last day of each calendar month unless a longer period
is specifically authorized by the Department.
(Department of State Revenue; Ch. 6, Reg. 6-2.5-6-1(a)(010); filed Dec 1, 1982,
10:35 am: 6 IR 60)
Amendment history
(Department of State Revenue; Ch. 6, Reg. 6-2.5-6-1(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 60)
Source: view the official text
Nearby sections (25 sections)
- 2.2-5-59 · Not-for-profit organizations to improve skills of members;…
- 2.2-5-60 · Property not exempt
- 2.2-5-61 · Public transportation; acquisitions
- 2.2-5-62 · Tangible personal property directly consumed in the…
- 2.2-5-63 · Service directly used or consumed in rendering public…
- 2.2-5-64 · Gasohol exemption (Repealed)
- 2.2-5-65 · Mobile homes; industrial residential structures
- 2.2-5-66 · Sale not attributable to cost of material; exemption
- 2.2-5-67 · Income from sale of mobile home or industrialized…
- 2.2-5-68 · Other exemptions
- 2.2-5-69 · Administration; Form ST-108MH
- 2.2-5-70 · Environmental quality control equipment
- 2.2-6-1 · Time limit on returns and payments
- 2.2-6-2 · Reporting periods
- 2.2-6-3 · Fiscal taxpayer's reporting period
- 2.2-6-4 · Accrual basis; reporting and payment
- 2.2-6-5 · Consolidated filing
- 2.2-6-6 · Sales and use tax collections
- 2.2-6-7 · Final return and payment
- 2.2-6-8 · Amount of tax liability
- 2.2-6-9 · Income exclusion ratio
- 2.2-6-10 · Income exclusion ratio defined
- 2.2-6-11 · Recordkeeping requirements on exempt sales less than ten…
- 2.2-6-12 · Bad debts deduction
- 2.2-6-13 · Collection from bad debts