Indiana Code — Title 6 (Taxation)
IC 6-8.1-19-2
When tax not considered remitted
Official textiga.in.govlast amended
Effective 1-1-2026.
Sec. 2. The taxpayer shall be considered to have not remitted the tax to the department for purposes of this chapter if either the taxpayer or seller has obtained a refund of the tax.
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)
- 6-8.1-17-11 · 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
- 6-9-1-0.3 · Legalization of certain expenditures to promote tourism in…
- 6-9-1-1 · "Board of managers" defined
- 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
- 6-9-1-6 · Convention and exhibition center fund
- 6-9-1-6.2 · Sports complex fund