Indiana Code — Title 6 (Taxation)
IC 6-7-2-10
Surrender of license; refund
Official textiga.in.govlast amended
Sec. 10. A license issued under this chapter may be surrendered to the department at any time before its expiration, and the department shall refund an amount of money that bears the same proportion to the fee originally paid as the unexpired period of the permit bears to two
(2) years. No refund may be allowed if a license is suspended or revoked.
As added by P.L.96-1987, SEC.7. Amended by P.L.137-2022, SEC.73; P.L.205-2025,
SEC.19.
Amendment history
As added by P.L.96-1987, SEC.7. Amended by P.L.137-2022, SEC.73; P.L.205-2025, SEC.19.
Source: view the official text
Nearby sections (25 sections)
- 6-7-2-3.3 · "Remote seller"
- 6-7-2-3.5 · "Taxable product"
- 6-7-2-4 · "Retail dealer"
- 6-7-2-5 · "Tobacco product"
- 6-7-2-5.5 · "Vapor product"
- 6-7-2-6 · "Wholesale price"
- 6-7-2-7 · Tax on distribution of tobacco products and alternative
- 6-7-2-7.5 · Tax on distribution of closed system cartridges; rate; time…
- 6-7-2-7.7 · Sale of taxable products in Indiana by remote sellers
- 6-7-2-8 · Distributor's license
- 6-7-2-8.5 · Remote seller distributor's license; application…
- 6-7-2-9 · Change of location; license reissuance
- 6-7-2-10 · Surrender of license; refund
- 6-7-2-11 · Revocation or suspension of license
- 6-7-2-11.5 · Department may refuse to issue or renew a license; reasons
- 6-7-2-12 · Electronic filing of returns and remitting of taxes
- 6-7-2-13 · Collection allowance
- 6-7-2-14 · Credit or refund of taxes
- 6-7-2-14.5 · Deduction for certain receivables
- 6-7-2-15 · Registration of manufacturer, importer, broker, or shipper
- 6-7-2-16 · Manufacturer, importer, broker, or shipper; proof of
- 6-7-2-17 · Deposit of revenues
- 6-7-2-18 · Distribution without a license; offense
- 6-7-2-19 · Manufacturer noncompliance; offense
- 6-7-2-20 · Record keeping violations