Indiana Code — Title 6 (Taxation)
IC 6-7-4-12
Liability for payment of taxes
Official textiga.in.govlast amended
Sec. 12. An individual who:
# (1)
is an individual retail dealer or an employee, an officer, or a member of a corporate or partnership retail dealer; and
# (2)
has a duty to remit electronic cigarette taxes to the department;
holds those taxes in trust for the state and is personally liable for the payment of those taxes, plus any penalties and interest attributable to those taxes, to the state. If the individual knowingly fails to collect or remit those taxes to the state, the individual commits a Level 6 felony.
As added by P.L.165-2021, SEC.119.
Amendment history
As added by P.L.165-2021, SEC.119.
Source: view the official text
Nearby sections (25 sections)
- 6-7-3-20 · Tax in addition to criminal penalties and forfeitures
- 6-7-4-1 · "Closed system cartridge"
- 6-7-4-2 · "Consumable material"
- 6-7-4-3 · "Department"
- 6-7-4-4 · "Gross retail income"
- 6-7-4-5 · "Open system container"
- 6-7-4-6 · "Person"
- 6-7-4-7 · "Retail dealer"
- 6-7-4-8 · "Vapor product"
- 6-7-4-9 · Rate of taxation; liability to remit tax
- 6-7-4-10 · Electronic cigarette retail dealer's certificate; application
- 6-7-4-11 · Selling consumable material or vapor products
- 6-7-4-12 · Liability for payment of taxes
- 6-7-4-13 · Revenue from the tax
- 6-7-4-14 · Rules
- 6-8-1-1 · "Person" defined
- 6-8-1-2 · "Department" defined
- 6-8-1-3 · "Taxpayer" defined
- 6-8-1-4 · "Value" defined
- 6-8-1-5 · "Petroleum", "natural gas", "oil", and "barrel of oil" defined
- 6-8-1-6 · "Producer" defined
- 6-8-1-7 · "Owner" defined
- 6-8-1-8 · Rate of taxation
- 6-8-1-9 · Tax liens
- 6-8-1-10 · Liability for tax