Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-9-1
Exemption certificate; unlawful issuance or acceptance
Official textiac.iga.in.govlast amended
Sec. 1. (a) A person who issues an exemption certificate, with the intention of unlawfully avoiding the payment of the state gross retail or
use tax, commits a Class B misdemeanor.
(b) As provided in IC 35-50-3-3: A person who commits a Class B misdemeanor shall be imprisoned for a fixed term of not more
than one hundred eighty (180) days; in addition, he may be fined not more than one thousand dollars ($1,000).
Amendment history
(Department of State Revenue; Ch. 9, Reg. 6-2.5-9-1(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 68)
Source: view the official text
Nearby sections (25 sections)
- 2.2-8-7 · Retail merchants' certificate; each place of business
- 2.2-8-8 · Exempt organizations; certificate
- 2.2-8-9 · Outstanding tax warrants
- 2.2-8-10 · Revocation of certificate; notice
- 2.2-8-11 · Revocation of certificate required
- 2.2-8-12 · Exemption certificates
- 2.2-8-13 · Exemption certificates; authorization
- 2.2-8-14 · Blanket exemption certificates
- 2.2-8-15 · Direct payment permits
- 2.2-8-16 · Direct payment permits; application
- 2.2-8-17 · Direct payment permits; contractors
- 2.2-8-18 · Revocation of direct payment permit
- 2.2-9-1 · Exemption certificate; unlawful issuance or acceptance
- 2.2-9-2 · Penalties; individuals
- 2.2-9-3 · Penalties; retail merchants
- 2.2-9-4 · Responsible officer liability
- 2.2-9-5 · Inclusion in the price or absorption of the tax; offense
- 2.2-9-6 · Penalties; retail merchants; false advertisement
- 2.2-9-7 · Vehicle license, aircraft or watercraft registration; payment…
- 2.2-10-1 · Miscellaneous (Repealed)
- 2.2-10-2 · Gross income tax law; application (Repealed)
- 2.2-10-3 · Citations to prior law (Repealed)
- 3 · ARTICLE 3. ADJUSTED GROSS INCOME (REPEALED)
- 3.1-1-1 · Definition of adjusted gross income for individuals
- 3.1-1-2 · Definition of gross income for individuals