Indiana Code — Title 6 (Taxation)
IC 6-9-61-6
Imposition, payment, and collection of tax
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.230-2025, SEC.110.
Amendment history
As added by P.L.230-2025, SEC.110.
Source: view the official text
Nearby sections (25 sections)
- 6-9-60-4 · Tax rate
- 6-9-60-5 · Convention, visitor, and tourism promotion fund
- 6-9-60-6 · Commission
- 6-9-60-7 · Powers of commission
- 6-9-60-8 · Handling and expenditure of money by commission
- 6-9-60-9 · Unauthorized transfer; felony
- 6-9-60-10 · Termination and expiration
- 6-9-61-1 · Application
- 6-9-61-2 · Application of definitions
- 6-9-61-3 · Fiscal body ability to levy tax
- 6-9-61-4 · Applicable transactions
- 6-9-61-5 · Tax rate
- 6-9-61-6 · Imposition, payment, and collection of tax
- 6-9-61-7 · Amounts received paid monthly to treasurer of state; warrants
- 6-9-61-8 · Food and beverage tax receipts fund
- 6-9-61-9 · Uses of money in fund
- 6-9-61-10 · Covenant of general assembly with holders of obligations
- 6-9-61-11 · Termination and expiration
- 6-9-62-1 · Application
- 6-9-62-2 · Application of definitions
- 6-9-62-3 · Fiscal body ability to adopt ordinance to impose tax
- 6-9-62-4 · Applicable transactions
- 6-9-62-5 · Tax rate
- 6-9-62-6 · Imposition, payment, and collection of tax
- 6-9-62-7 · Amounts received paid monthly to treasurer of state; warrants