Indiana Code — Title 6 (Taxation)
IC 6-2.5-6-5
Final return and payment
Official textiga.in.govlast amended
Sec. 5. When a retail merchant stops doing a kind of business for which he must file returns under this chapter, he shall file a final state gross retail and use tax return with the
department for that part of his business and pay the state gross retail and use taxes collected.
The final return and payment are due no later than one (1) month after the date the business stops.
As added by Acts 1980, P.L.52, SEC.1.
Amendment history
As added by Acts 1980, P.L.52, SEC.1.
Source: view the official text
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