Indiana Code — Title 6 (Taxation)
IC 6-7-2-14
Credit or refund of taxes
Official textiga.in.govlast amended
Sec. 14. The department shall credit or refund to a distributor or remote seller the taxes paid under this chapter on taxable products that are:
# (1)
shipped outside Indiana;
# (2)
returned to the manufacturer; or
# (3)
destroyed by the distributor in the presence of an employee or agent of the department.
As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.112; P.L.137-2022,
SEC.78.
Amendment history
As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.112; P.L.137-2022, SEC.78.
Source: view the official text
Nearby sections (25 sections)
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- 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
- 6-7-2-21 · Distributor or remote seller offenses
- 6-7-2-22 · Listed tax
- 6-7-2-23 · Federal sales; exemption
- 6-7-2-24 · Civil penalty for purchase of taxable products from a
- 6-7-3-1 · "Controlled substance" defined