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Indiana Code
2021 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 3. Classification of Receipts as Gross Receipts
6-2.3-3-9. Refundable Deposits of Cash
Universal Citation:
IN Code § 6-2.3-3-9 (2021)
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Sec. 9. Gross receipts do not include a deposit of cash made with a taxpayer to the extent that the deposit is refundable.
As added by P.L.192-2002(ss), SEC.47.
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