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Indiana Code — Title 6 (Taxation)

IC 6-2.5-9-10

Refund claims; retail merchant that lacks a physical presence

Official textiga.in.govlast amended

in Indiana
Sec. 10.

# (a)

A taxpayer complying with IC 6-2.5-2-1(d), voluntarily or otherwise, may seek only a refund under IC 6-8.1-9 of taxes, interest, and penalties that have been paid to and collected by the department. However, a refund may not be granted on the basis that the taxpayer lacked a physical presence in Indiana and complied with IC 6-2.5-2-1(d) voluntarily.

# (b)

IC 6-2.5-2-1(d), section 9 of this chapter, and this section do not limit the ability of any taxpayer to obtain a refund for any other reason, including a mistake of fact or mathematical miscalculation of the applicable tax.

# (c)

A retail merchant that remits gross retail tax voluntarily or otherwise under
IC 6-2.5-2-1(d) is not liable to a purchaser who claims that the sales tax has been overcollected if IC 6-2.5-2-1(d) is later found unlawful.

# (d)

IC 6-2.5-2-1(d) does not affect the obligation of any purchaser to remit use tax as required under IC 6-2.5-3.
As added by P.L.247-2017, SEC.4. Amended by P.L.146-2020, SEC.18.

Amendment history

As added by P.L.247-2017, SEC.4. Amended by P.L.146-2020, SEC.18.

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Nearby sections (25 sections)
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  6. 6-2.5-9-3.5 · Expired
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  8. 6-2.5-9-5 · Repealed
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  10. 6-2.5-9-7 · Removing or altering sign posted by department; failure to
  11. 6-2.5-9-8 · Records; inspection; falsification; offenses
  12. 6-2.5-9-9 · Declaratory judgment action; retail merchant that lacks a
  13. 6-2.5-9-10 · Refund claims; retail merchant that lacks a physical…
  14. 6-2.5-9-11 · Findings of general assembly
  15. 6-2.5-10-1 · Collected revenue; distribution and use
  16. 6-2.5-10-2 · Repealed
  17. 6-2.5-10-3 · Repealed
  18. 6-2.5-10-4 · Repealed
  19. 6-2.5-10-5 · Collection of NAICS codes
  20. 6-2.5-10-6 · Repealed
  21. 6-2.5-11-1 · Short title
  22. 6-2.5-11-2 · Definitions
  23. 6-2.5-11-3 · Findings of general assembly
  24. 6-2.5-11-4 · Delegates to review or amend agreement
  25. 6-2.5-11-5 · Powers of department
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