Indiana Code — Title 6 (Taxation)
IC 6-9-40-6
Liability; collection
Official textiga.in.govlast amended
Sec. 6. A tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.
However, the return to be filed with the payment of the tax imposed under this chapter may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.
As added by P.L.96-2008, SEC.3.
Amendment history
As added by P.L.96-2008, SEC.3.
Source: view the official text
Nearby sections (25 sections)
- 6-9-39-3 · Imposition of tax; adoption of ordinance by county fiscal…
- 6-9-39-4 · Repeal of tax; procedure
- 6-9-39-5 · Collection; designation of collection method by ordinance
- 6-9-39-6 · County option dog tax fund; canine research and education
- 6-9-39-7 · Deposit of tax collections in fund; use of tax revenues
- 6-9-39-8 · Distribution of tax revenues to the state; appropriation to
- 6-9-39-9 · Limitation of powers of counties and municipalities; dog
- 6-9-40-1 · Application
- 6-9-40-2 · Definitions
- 6-9-40-3 · Food and beverage tax authorized
- 6-9-40-4 · Taxable transactions
- 6-9-40-5 · Tax rate
- 6-9-40-6 · Liability; collection
- 6-9-40-7 · Distribution of food and beverage tax revenues
- 6-9-40-8 · Food and beverage tax receipts fund
- 6-9-40-9 · Permissible uses of money in a food and beverage tax receipts
- 6-9-40-10 · Covenants
- 6-9-40-11 · Legislative findings
- 6-9-40-12 · Expiration of chapter
- 6-9-41-0.3 · Finding of conditions unique to City of Bloomington and
- 6-9-41-1 · Application of chapter
- 6-9-41-2 · Definitions
- 6-9-41-3 · "City"
- 6-9-41-4 · "County"
- 6-9-41-5 · Ordinance imposing tax