Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-6-7
Final return and payment
Official textiac.iga.in.govlast amended
Sec. 7. In this case of any retail merchant who ceases to engage in the kind of business which imposes responsibility for filing returns such
retail merchant shall file a final return within one month after discontinuing such business.
(Department of State Revenue; Ch.
6, Reg. 6-2.5-6-5(010); filed Dec 1, 1982, 10:35 am: 6 IR 62)
Amendment history
(Department of State Revenue; Ch. 6, Reg. 6-2.5-6-5(010); filed Dec 1, 1982, 10:35 am: 6 IR 62)
Source: view the official text
Nearby sections (25 sections)
- 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
- 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