Indiana Code — Title 6 (Taxation)
IC 6-8.1-19-1
Liability for tax not remitted
Official textiga.in.govlast amended
Effective 1-1-2026.
Sec. 1. If a taxpayer:
# (1)
purchases property or services in a transaction subject to a listed tax;
# (2)
is required to remit the tax as an added amount to the consideration paid to the seller;
# (3)
does not remit the tax due under the provisions of the tax; and
# (4)
is not exempt from tax under the provisions of the tax;
the person shall be liable for the tax not remitted.
As added by P.L.205-2025, SEC.24.
Amendment history
As added by P.L.205-2025, SEC.24.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-17-10 · Communication protocols to share and exchange PTIN
- 6-8.1-17-11 · Rules
- 6-8.1-18-1 · "Payroll service provider"
- 6-8.1-18-2 · "Responsible person"
- 6-8.1-18-3 · Annual registration; payroll service provider
- 6-8.1-18-4 · Payroll service provider; permitted to retain income…
- 6-8.1-18-5 · Payroll service provider; required contract provisions;…
- 6-8.1-18-6 · Failure to remit taxes
- 6-8.1-18-7 · Annual fee for registration
- 6-8.1-18-8 · Required address of record with the department; employer's
- 6-8.1-18-9 · Notice to employers; remittance of taxes
- 6-8.1-18-10 · Rules
- 6-8.1-19-1 · Liability for tax not remitted
- 6-8.1-19-2 · When tax not considered remitted
- 6-8.1-19-3 · Due date for unpaid tax
- 6-8.1-19-4 · Erroneous tax payment; failure of certain taxpayers to…
- 6-8.1-19-5 · Form to remit tax
- 6-8.1-19-6 · Distribution of tax collected
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- 6-9-1-2 · Special funds board of managers; creation in certain counties;
- 6-9-1-3 · Meetings; election of officers; quorum
- 6-9-1-4 · Management of funds; bonds
- 6-9-1-5 · Tax levy; rate; payment and collection; exemption
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