Indiana Code — Title 6 (Taxation)
IC 6-2.5-6-11
Heating assistance program; deduction
Sec. 11. A retail merchant who extends assistance to a heating assistance program administered under IC 4-4-33 may deduct from the retail merchant's state gross retail and use tax payment an amount equal to all or part of the aggregate assistance extended by the retail merchant to a heating assistance program administered under IC 4-4-33 during the reporting period for which the state gross retail and use tax payment is made.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.43-1983, SEC.2; P.L.41-1987,
SEC.5; P.L.2-1992, SEC.67; P.L.181-2006, SEC.43.
Amendment history
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.43-1983, SEC.2; P.L.41-1987, SEC.5; P.L.2-1992, SEC.67; P.L.181-2006, SEC.43.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-5-58 · Agricultural commodities
- 6-2.5-6-0.3 · Effect of multiple amendments to section 9 of this chapter
- 6-2.5-6-1 · Returns; reporting period; online tax filing; streamlined…
- 6-2.5-6-2 · Accounting for tax receipts; option to use accrual basis
- 6-2.5-6-3 · Consolidated filing
- 6-2.5-6-4 · Periodic deposits of collections during reporting period
- 6-2.5-6-5 · Final return and payment
- 6-2.5-6-6 · Repealed
- 6-2.5-6-7 · Retail merchant; calculation of tax liability
- 6-2.5-6-8 · Tax liability; income exclusion ratio
- 6-2.5-6-9 · Uncollectible receivables; deduction
- 6-2.5-6-10 · Tax liability; merchant's collection allowance
- 6-2.5-6-11 · Heating assistance program; deduction
- 6-2.5-6-12 · Security for payment of tax collected
- 6-2.5-6-13 · Refund; grounds
- 6-2.5-6-13.5 · Refund of overpayment of tax to a marketplace…
- 6-2.5-6-14 · Repealed
- 6-2.5-6-14.1 · Retail merchant's refund of gross retail or use taxes
- 6-2.5-6-14.2 · List of retail merchants selling tobacco products
- 6-2.5-6-15 · Repealed
- 6-2.5-6-16 · Refund for research and development equipment
- 6-2.5-6-17 · Payment of gross retail tax for consignment sales
- 6-2.5-7-1 · Definitions
- 6-2.5-7-2 · Repealed
- 6-2.5-7-2.5 · Repealed