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Indiana Code — Title 6 (Taxation)

IC 6-2.5-6-13.5

Refund of overpayment of tax to a marketplace facilitator;

Official textiga.in.govlast amended

claim against marketplace facilitator disallowed
Sec. 13.5. Any purchaser of tangible personal property or services who has overpaid gross retail or use tax to a marketplace facilitator:

# (1)

may file a claim for refund with the department; and

# (2)

shall not have a cause of action against the marketplace facilitator for the recovery of the overpayment.
A purchaser wishing to file a claim for refund under subdivision (1) must file the claim on the form, in the manner, and with the supporting documentation prescribed by the department. If a purchaser properly files a valid claim for refund, the department shall refund to the purchaser the amount of the overpayment of gross retail or use tax with respect to the transaction.
As added by P.L.108-2019, SEC.117.

Amendment history

As added by P.L.108-2019, SEC.117.

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Nearby sections (25 sections)
  1. 6-2.5-6-2 · Accounting for tax receipts; option to use accrual basis
  2. 6-2.5-6-3 · Consolidated filing
  3. 6-2.5-6-4 · Periodic deposits of collections during reporting period
  4. 6-2.5-6-5 · Final return and payment
  5. 6-2.5-6-6 · Repealed
  6. 6-2.5-6-7 · Retail merchant; calculation of tax liability
  7. 6-2.5-6-8 · Tax liability; income exclusion ratio
  8. 6-2.5-6-9 · Uncollectible receivables; deduction
  9. 6-2.5-6-10 · Tax liability; merchant's collection allowance
  10. 6-2.5-6-11 · Heating assistance program; deduction
  11. 6-2.5-6-12 · Security for payment of tax collected
  12. 6-2.5-6-13 · Refund; grounds
  13. 6-2.5-6-13.5 · Refund of overpayment of tax to a marketplace…
  14. 6-2.5-6-14 · Repealed
  15. 6-2.5-6-14.1 · Retail merchant's refund of gross retail or use taxes
  16. 6-2.5-6-14.2 · List of retail merchants selling tobacco products
  17. 6-2.5-6-15 · Repealed
  18. 6-2.5-6-16 · Refund for research and development equipment
  19. 6-2.5-6-17 · Payment of gross retail tax for consignment sales
  20. 6-2.5-7-1 · Definitions
  21. 6-2.5-7-2 · Repealed
  22. 6-2.5-7-2.5 · Repealed
  23. 6-2.5-7-3 · Retail merchant; calculation of tax liability; metered pump
  24. 6-2.5-7-4 · Repealed
  25. 6-2.5-7-5 · Repealed
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