2021 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 3. Classification of Receipts as Gross Receipts
6-2.3-3-3. Legal Settlements; Lost Retail Sales

Universal Citation: IN Code § 6-2.3-3-3 (2021)

Sec. 3. Gross receipts include the amount of any legal settlement or judgment received to compensate the taxpayer for lost retail sales of utility services.

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

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