Indiana Code — Title 6 (Taxation)
IC 6-6-1.1-1306
Fraudulent procurement of refund or credit; offense
Official textiga.in.govlast amended
Sec. 1306. A person who makes a false statement in connection with a refund or credit application under section 904.1 of this chapter, or who collects or causes to be repaid to a person money to which that person is not entitled commits a Class B infraction.
As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.1-1991, SEC.63.
Amendment history
As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.1-1991, SEC.63.
Source: view the official text
Nearby sections (25 sections)
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- 6-6-1.1-1303 · Repealed
- 6-6-1.1-1304 · Repealed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
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- 6-6-1.1-1313 · Evasion of tax; offense
- 6-6-1.1-1314 · Failure to keep books and records; penalty
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- 6-6-1.6-1 · Definitions
- 6-6-1.6-2 · Determination of rates; July 1, 2017