Indiana Code 5-1.2-2-15. “Covered taxes”
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Sec. 15. “Covered taxes” refers to any of the following:
(1) The state gross retail tax imposed under IC 6-2.5-2-1 or the use tax imposed under IC 6-2.5-3-2.
(2) The adjusted gross income tax imposed under IC 6-3-2-1.
As added by P.L.189-2018, SEC.25.