Indiana Code — Title 6 (Taxation)
IC 6-9-43-6
Collection procedures
Official textiga.in.govlast amended
Sec. 6. The town food and beverage tax that may be 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 for the payment of the tax may be made on separate returns 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.157-2013, SEC.1.
Amendment history
As added by P.L.157-2013, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-9-42-4 · Certification of ordinance imposing the tax to the city…
- 6-9-42-5 · Liability for tax
- 6-9-42-6 · Remitting of tax
- 6-9-42-7 · City admissions tax fund; use of money in the fund
- 6-9-42-8 · Additional uses of tax revenue; bonds; leases
- 6-9-42-9 · State board of accounts audit
- 6-9-42-10 · Covenant
- 6-9-43-1 · Applicability
- 6-9-43-2 · Applicable definitions
- 6-9-43-3 · Imposition of tax by ordinance
- 6-9-43-4 · Taxable transactions
- 6-9-43-5 · Tax rate
- 6-9-43-6 · Collection procedures
- 6-9-43-7 · Distribution of tax revenue
- 6-9-43-8 · Deposit of tax revenue
- 6-9-43-9 · Use of tax revenue
- 6-9-43-10 · Expiration of tax
- 6-9-44-1 · Applicability
- 6-9-44-2 · Applicable definitions
- 6-9-44-3 · Imposition of tax by ordinance; separate hearing
- 6-9-44-4 · Taxable transactions
- 6-9-44-5 · Tax rate
- 6-9-44-6 · Collection procedures
- 6-9-44-7 · Distribution of tax revenue
- 6-9-44-8 · Deposit of tax revenue