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Indiana Code — Title 6 (Taxation)

IC 6-7-2-13

Collection allowance

Official textiga.in.govlast amended

Sec. 13. A distributor or remote seller that files a complete return and pays the taxes due within the time specified in section 12 of this chapter is entitled to deduct and retain from the tax a collection allowance of seven-thousandths (0.007) of the amount due. If a distributor or remote seller files an incomplete report, the department may reduce the collection allowance by an amount that does not exceed the lesser of:

# (1)

ten percent (10%) of the collection allowance; or

# (2)

fifty dollars ($50).
As added by P.L.96-1987, SEC.7. Amended by P.L.192-2002(ss), SEC.139; P.L.191-2016,
SEC.7; P.L.165-2021, SEC.111; P.L.137-2022, SEC.77.

Amendment history

As added by P.L.96-1987, SEC.7. Amended by P.L.192-2002(ss), SEC.139; P.L.191-2016, SEC.7; P.L.165-2021, SEC.111; P.L.137-2022, SEC.77.

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Nearby sections (25 sections)
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  5. 6-7-2-7.7 · Sale of taxable products in Indiana by remote sellers
  6. 6-7-2-8 · Distributor's license
  7. 6-7-2-8.5 · Remote seller distributor's license; application…
  8. 6-7-2-9 · Change of location; license reissuance
  9. 6-7-2-10 · Surrender of license; refund
  10. 6-7-2-11 · Revocation or suspension of license
  11. 6-7-2-11.5 · Department may refuse to issue or renew a license; reasons
  12. 6-7-2-12 · Electronic filing of returns and remitting of taxes
  13. 6-7-2-13 · Collection allowance
  14. 6-7-2-14 · Credit or refund of taxes
  15. 6-7-2-14.5 · Deduction for certain receivables
  16. 6-7-2-15 · Registration of manufacturer, importer, broker, or shipper
  17. 6-7-2-16 · Manufacturer, importer, broker, or shipper; proof of
  18. 6-7-2-17 · Deposit of revenues
  19. 6-7-2-18 · Distribution without a license; offense
  20. 6-7-2-19 · Manufacturer noncompliance; offense
  21. 6-7-2-20 · Record keeping violations
  22. 6-7-2-21 · Distributor or remote seller offenses
  23. 6-7-2-22 · Listed tax
  24. 6-7-2-23 · Federal sales; exemption
  25. 6-7-2-24 · Civil penalty for purchase of taxable products from a
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