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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 9. Refunds
6-8.1-9-1.3. Tax refunds; allocation among funds
Universal Citation: IN Code § 6-8.1-9-1.3 (2017)
IC 6-8.1-9-1.3 Tax refunds; allocation among funds
Sec. 1.3. If the department makes a refund of taxes paid under IC 6-2.5, IC 6-7-1, IC 6-7-2, or IC 7.1, the department shall charge each fund or account into which the taxes have been allocated or distributed with that account's or that fund's proportionate share of the amount of taxes refunded.
As added by P.L.261-2013, SEC.39.
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