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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 2.3. UTILITY RECEIPTS TAX
CHAPTER 3. Classification of Receipts as Gross Receipts
6-2.3-3-3. Legal settlements; lost retail sales
Universal Citation: IN Code § 6-2.3-3-3 (2017)
IC 6-2.3-3-3 Legal settlements; lost retail sales
Sec. 3. Gross receipts include the amount of any legal settlement or judgment received to compensate the taxpayer for lost retail sales of utility services.
As added by P.L.192-2002(ss), SEC.47.
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