Indiana Code 6-2.5-14-1. Establishment of amnesty program
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Sec. 1. The department shall establish an amnesty program for taxpayers having an unpaid use tax liability for a claiming transaction occurring before June 1, 2012. This chapter does not apply to a taxpayer’s state gross retail or use tax liability from any other type of transaction.
As added by P.L.205-2013, SEC.79.