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2019 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 6. Returns, Remittances, and Refunds
- 6-2.5-6-0.3. Effect of multiple amendments to section 9 of this chapter
- 6-2.5-6-1. Returns; reporting period; electronic funds transfer
- 6-2.5-6-2. Accounting for tax receipts; option to use accrual basis
- 6-2.5-6-3. Consolidated filing
- 6-2.5-6-4. Periodic deposits of collections during reporting period
- 6-2.5-6-5. Final return and payment
- 6-2.5-6-6. Coordination with gross income tax
- 6-2.5-6-7. Retail merchant; calculation of tax liability
- 6-2.5-6-8. Tax liability; income exclusion ratio
- 6-2.5-6-9. Uncollectible receivables; deduction
- 6-2.5-6-10. Tax liability; merchant's collection allowance
- 6-2.5-6-11. Heating assistance program; deduction
- 6-2.5-6-12. Security for payment of tax collected
- 6-2.5-6-13. Refund; grounds
- 6-2.5-6-13.5. Refund of overpayment of tax to a marketplace facilitator; claim against marketplace facilitator disallowed
- 6-2.5-6-14. Repealed
- 6-2.5-6-14.1. Retail merchant's refund of gross retail or use taxes
- 6-2.5-6-14.2. List of retail merchants selling tobacco products
- 6-2.5-6-15. Repealed
- 6-2.5-6-16. Refund for research and development equipment
- 6-2.5-6-17. Payment of gross retail tax for consignment sales
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