Indiana Code — Title 6 (Taxation)
IC 6-9-45.5-11
Manner of imposition, payment, and collection; filing of
Official textiga.in.govlast amended
returns
Sec. 11. The 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 for the payment of the taxes 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.255-2015, SEC.61.
Amendment history
As added by P.L.255-2015, SEC.61.
Source: view the official text
Nearby sections (25 sections)
- 6-9-45-10 · Covenants
- 6-9-45-11 · Expiration of tax
- 6-9-45.5-1 · "Beverage"
- 6-9-45.5-2 · "Food"
- 6-9-45.5-3 · "Gross retail income"
- 6-9-45.5-4 · "Historic hotel"
- 6-9-45.5-5 · "Historic hotels resort"
- 6-9-45.5-6 · "Person"
- 6-9-45.5-7 · "Retail merchant"
- 6-9-45.5-8 · Food and beverage tax
- 6-9-45.5-9 · Application of food and beverage tax
- 6-9-45.5-10 · Items exempt from food and beverage tax
- 6-9-45.5-11 · Manner of imposition, payment, and collection; filing of
- 6-9-45.5-12 · Transfer
- 6-9-45.5-13 · Another food and beverage tax application
- 6-9-45.6-1 · Application
- 6-9-45.6-2 · "Historic hotel"
- 6-9-45.6-3 · "Person"
- 6-9-45.6-4 · Supplemental innkeeper's tax; rate; filing of returns
- 6-9-45.6-5 · Distribution
- 6-9-45.6-6 · Another innkeeper's tax application
- 6-9-46-1 · Applicability
- 6-9-46-2 · "Indoor performing arts center"
- 6-9-46-3 · Authorization to impose tax
- 6-9-46-4 · Rate