Indiana Code — Title 6 (Taxation)
IC 6-9-47.5-6
Collection procedures
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.254-2015, SEC.2.
Amendment history
As added by P.L.254-2015, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-9-46-4 · Rate
- 6-9-46-5 · Liability for tax; collection
- 6-9-46-6 · Remittance; reporting
- 6-9-46-7 · Distribution
- 6-9-46-8 · County performing arts center admissions tax fund
- 6-9-46-9 · Contractual arrangements
- 6-9-46-10 · Covenant
- 6-9-47.5-1 · Applicability
- 6-9-47.5-2 · Applicable definitions
- 6-9-47.5-3 · Imposition of tax by ordinance; separate hearing
- 6-9-47.5-4 · Taxable transactions
- 6-9-47.5-5 · Tax rate
- 6-9-47.5-6 · Collection procedures
- 6-9-47.5-7 · Distribution of tax revenue
- 6-9-47.5-8 · Deposit of tax revenue
- 6-9-47.5-9 · Use of tax revenue
- 6-9-47.5-10 · Covenants
- 6-9-47.5-11 · Expiration of tax
- 6-9-48-1 · Application of chapter
- 6-9-48-2 · Definitions
- 6-9-48-3 · "Capital improvement board"
- 6-9-48-4 · Imposition of tax by ordinance; separate hearing
- 6-9-48-5 · Taxable transactions
- 6-9-48-6 · Tax rate
- 6-9-48-7 · Collection procedures