Indiana Code — Title 6 (Taxation)
IC 6-2.5-6-14.1
Retail merchant's refund of gross retail or use taxes
Official textiga.in.govlast amended
Sec. 14.1. A retail merchant is not entitled to a refund of state gross retail or use taxes unless the retail merchant refunds those taxes to the person from whom they were collected.
As added by P.L.97-2004, SEC.27. Amended by P.L.146-2020, SEC.15.
Amendment history
As added by P.L.97-2004, SEC.27. Amended by P.L.146-2020, SEC.15.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-2.5-6-6 · Repealed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- 6-2.5-6-14 · Repealed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- 6-2.5-6-15 · Repealed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- 6-2.5-7-2 · Repealed
- 6-2.5-7-2.5 · Repealed
- 6-2.5-7-3 · Retail merchant; calculation of tax liability; metered pump
- 6-2.5-7-4 · Repealed
- 6-2.5-7-5 · Repealed
- 6-2.5-7-5.5 · Repealed
- 6-2.5-7-6 · Repealed