Indiana Code 6-2.5-6-14.1. Retail merchant’s refund of gross retail or use taxes
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Sec. 14.1. A retail merchant is not entitled to a refund of state gross retail or use taxes unless the retail merchant refunds those taxes to the person from whom they were collected.
As added by P.L.97-2004, SEC.27. Amended by P.L.146-2020, SEC.15.