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2020 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 14. Amnesty Program for Unpaid Use Tax on Claimed Race Horses
6-2.5-14-1. Establishment of Amnesty Program
Universal Citation: IN Code § 6-2.5-14-1 (2020)
Sec. 1. The department shall establish an amnesty program for taxpayers having an unpaid use tax liability for a claiming transaction occurring before June 1, 2012. This chapter does not apply to a taxpayer's state gross retail or use tax liability from any other type of transaction.
As added by P.L.205-2013, SEC.79.
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