§ 6-2.5-6-0.3 Effect of multiple amendments to section 9 of this chapter
§ 6-2.5-6-1 Returns; reporting period; online tax filing; streamlined sales and use tax agreement
§ 6-2.5-6-2 Accounting for tax receipts; option to use accrual basis
§ 6-2.5-6-3 Consolidated filing
§ 6-2.5-6-4 Periodic deposits of collections during reporting period
§ 6-2.5-6-5 Final return and payment
§ 6-2.5-6-7 Retail merchant; calculation of tax liability
§ 6-2.5-6-8 Tax liability; income exclusion ratio
§ 6-2.5-6-9 Uncollectible receivables; deduction
§ 6-2.5-6-10 Tax liability; merchant’s collection allowance
§ 6-2.5-6-11 Heating assistance program; deduction
§ 6-2.5-6-12 Security for payment of tax collected
§ 6-2.5-6-13 Refund; grounds
§ 6-2.5-6-13.5 Refund of overpayment of tax to a marketplace facilitator; claim against marketplace facilitator disallowed
§ 6-2.5-6-14.1 Retail merchant’s refund of gross retail or use taxes
§ 6-2.5-6-14.2 List of retail merchants selling tobacco products
§ 6-2.5-6-16 Refund for research and development equipment
§ 6-2.5-6-17 Payment of gross retail tax for consignment sales
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Terms Used In Indiana Code > Title 6 > Article 2.5 > Chapter 6 - Returns, Remittances, and Refunds

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5