Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-6-16
Collection allowance; those not entitled
Official textiac.iga.in.govlast amended
Sec. 16. A retail merchant described in IC 6-2.5-4-5, IC 6-2.5-4-6, or IC 6-2.5-4-7 is not entitled to the
allowance provided by this regulation [45 IAC 2.2]. The aforementioned statutes described power susidiaries [sic.] or
public utilities, telephone utilities, and telegraph utilities as not entitled to the collection allowance.
(Department of State
Revenue; Ch. 6, Reg. 6-2.5-6-10(c)(010); filed Dec 1, 1982, 10:35 am: 6 IR 63)
Amendment history
(Department of State Revenue; Ch. 6, Reg. 6-2.5-6-10(c)(010); filed Dec 1, 1982, 10:35 am: 6 IR 63)
Source: view the official text
Nearby sections (25 sections)
- 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
- 2.2-6-14 · Collection allowance
- 2.2-6-15 · Collection allowance rates
- 2.2-6-16 · Collection allowance; those not entitled
- 2.2-6-17 · Energy assistance deductions
- 2.2-7-1 · Display of price on pump
- 2.2-7-2 · Rate of tax
- 2.2-7-3 · Collection by retail merchant
- 2.2-7-4 · Exempt transactions; refund procedures for cash transactions
- 2.2-7-5 · Exempt transactions; refunds, procedures for credit…
- 2.2-7-6 · Reports; payments, deductions
- 2.2-7-7 · Payments and deductions
- 2.2-8-1 · Registered retail merchants' certificate
- 2.2-8-2 · Registered retail merchants' certificate; requirements
- 2.2-8-3 · Supplemental application
- 2.2-8-4 · Registered retail merchants' certificate; use tax