2019 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 6. Returns
6-2.3-6-4. Returns; required information; allocation of gross receipts among multiple locations

Universal Citation: IN Code § 6-2.3-6-4 (2019)
IC 6-2.3-6-4 Returns; required information; allocation of gross receipts among multiple locations

Sec. 4. The department may require a taxpayer who receives gross receipts at two (2) or more business locations within the state to file with each quarterly and annual utility receipts tax return an information return that shows the allocation of gross receipts to each business location at which the gross receipts were received.

As added by P.L.192-2002(ss), SEC.47.

Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.