Indiana Code — Title 6 (Taxation)
IC 6-6-1.1-1305
Submission of false information on invoice to support refund
or credit; forfeiture
Sec. 1305. A person who changes the date, name, gallonage, or other information shown on an invoice used to support a refund or a credit claim under section 904.1 of this chapter, or who submits false information on an invoice, forfeits the right to a refund or credit on that invoice. However, the administrator may approve a claim supported by an altered or changed invoice if he finds that the change or alteration was not made to improperly obtain a refund.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.18; P.L.1-1991,
SEC.62.
Amendment history
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.18; P.L.1-1991, SEC.62.
Source: view the official text
Nearby sections (25 sections)
- 6-6-1.1-1109 · Repealed
- 6-6-1.1-1110 · Gallonage totalizers; sealing; installation; evidence
- 6-6-1.1-1201 · Repealed
- 6-6-1.1-1202 · Identification markings on transportation equipment
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- 6-6-1.1-1204 · Political subdivisions; excise tax prohibited
- 6-6-1.1-1205 · Criminal proceedings; precedence
- 6-6-1.1-1206 · Suit against state to resolve tax dispute; jurisdiction;…
- 6-6-1.1-1301 · Repealed
- 6-6-1.1-1302 · Repealed
- 6-6-1.1-1303 · Repealed
- 6-6-1.1-1304 · Repealed
- 6-6-1.1-1305 · Submission of false information on invoice to support…
- 6-6-1.1-1306 · Fraudulent procurement of refund or credit; offense
- 6-6-1.1-1307 · Submission of multiple invoices for refund; offense
- 6-6-1.1-1308 · Failure to pay tax collected to administrator; offense
- 6-6-1.1-1309 · Distributor; violations; offense
- 6-6-1.1-1310 · Use of untaxed gasoline; offense
- 6-6-1.1-1311 · Use or sale in Indiana of tax-exempt gasoline purchased…
- 6-6-1.1-1312 · Reckless violations; offense
- 6-6-1.1-1313 · Evasion of tax; offense
- 6-6-1.1-1314 · Failure to keep books and records; penalty
- 6-6-1.1-1315 · Failure to file reports; incomplete reports; civil…
- 6-6-1.1-1316 · Breaking fuel pump seals; failure to report meter…
- 6-6-1.6-1 · Definitions