Indiana Code — Title 6 (Taxation)
IC 6-2.5-14-1
Establishment of amnesty program
Official textiga.in.govlast amended
Sec. 1. The department shall establish an amnesty program for taxpayers having an unpaid use tax liability for a claiming transaction occurring before June 1, 2012. This chapter does not apply to a taxpayer's state gross retail or use tax liability from any other type of transaction.
As added by P.L.205-2013, SEC.79.
Amendment history
As added by P.L.205-2013, SEC.79.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-12-9 · "Place of primary use"
- 6-2.5-12-10 · "Post paid calling service"
- 6-2.5-12-11 · "Prepaid calling service"
- 6-2.5-12-11.5 · "Prepaid wireless calling service"
- 6-2.5-12-12 · "Private communication service"
- 6-2.5-12-13 · "Service address"
- 6-2.5-12-14 · Sourcing of telecommunications service sold call by call
- 6-2.5-12-15 · Sourcing of telecommunications service sold on other…
- 6-2.5-12-16 · Sourcing of particular types of telecommunications…
- 6-2.5-13-1 · Sourcing of retail sales, leases, and rentals
- 6-2.5-13-2 · Repealed
- 6-2.5-13-3 · Sourcing of purchases of direct mail
- 6-2.5-14-1 · Establishment of amnesty program
- 6-2.5-14-2 · Deadline for action by taxpayer
- 6-2.5-14-3 · Taxpayer requirements
- 6-2.5-14-4 · Benefits to amnesty participants
- 6-2.5-14-5 · Amnesty binding on the state
- 6-2.5-14-6 · Duty to enforce taxpayer agreement not to participate in
- 6-2.5-15-0.5 · "Advanced computing"
- 6-2.5-15-1 · "Corporation"
- 6-2.5-15-2 · "Data center equipment"
- 6-2.5-15-3 · "Eligible data center costs"
- 6-2.5-15-4 · "Entity"
- 6-2.5-15-5 · "Facility"
- 6-2.5-15-5.7 · "I-Light"