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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
6-2.5-14-5. Amnesty Binding on the State
Universal Citation: IN Code § 6-2.5-14-5 (2020)
Sec. 5. Amnesty granted under this chapter is binding on the state and its agents. However, failure to pay the department all use taxes due for a tax period invalidates any amnesty granted under this chapter for that tax period.
As added by P.L.205-2013, SEC.79.
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