Indiana Code — Title 6 (Taxation)
IC 6-9-29-3
Rights and powers of county treasurer; standard return form
Sec. 3. (a) If an ordinance has been adopted requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue, the county treasurer has the same rights and powers with respect to collecting and refunding the county innkeeper's tax as the department of state revenue.
(b) The department of state revenue shall prescribe a standard return form to be used by a taxpayer with remittance of the innkeeper's tax:
# (1)
to the department of state revenue, if the taxpayer files a separate return for the innkeeper's tax; or
# (2)
to the county treasurer, if an ordinance has been adopted requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue.
As added by P.L.85-1995, SEC.38. Amended by P.L.181-2016, SEC.31; P.L.175-2018,
SEC.20.
Amendment history
As added by P.L.85-1995, SEC.38. Amended by P.L.181-2016, SEC.31; P.L.175-2018, SEC.20.
Source: view the official text
Nearby sections (25 sections)
- 6-9-27-11 · Expiration of chapter
- 6-9-28-1 · Application of chapter
- 6-9-28-2 · Ordinance imposing tax
- 6-9-28-3 · Amount of tax
- 6-9-28-4 · Liability; collection
- 6-9-28-5 · Remittance; return
- 6-9-28-6 · Payment to county by warrant
- 6-9-28-7 · County admissions tax fund; establishment; deposit and use of
- 6-9-29-1 · Application of chapter
- 6-9-29-1.2 · Application to rooms, lodgings, or other accommodations in…
- 6-9-29-1.5 · Effective date of ordinance to be specified; certified…
- 6-9-29-2 · Liability; penalty for failure to remit tax
- 6-9-29-3 · Rights and powers of county treasurer; standard return form
- 6-9-29-4 · Summary data to be provided by department of state revenue
- 6-9-29-5 · Summary data to be provided to commissions
- 6-9-29-6 · Requirement for marketplace facilitator to collect and remit
- 6-9-29-7 · Agreement to furnish county treasurer with tax collection
- 6-9-29-8 · "Innkeeper's tax fund"; restrictions
- 6-9-29.5-1 · Application of chapter
- 6-9-29.5-2 · Requirement for marketplace facilitator to collect and…
- 6-9-29.5-3 · Liability for payment of the tax; offense; provide…
- 6-9-29.5-4 · Requirement to send certified copy of ordinance to the
- 6-9-29.5-5 · "Food and beverage tax fund"; restrictions
- 6-9-31-1 · Applicability of chapter
- 6-9-31-2 · Adoption of ordinances to impose supplemental tax;