2021 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 5.5. Utility Services Use Tax
6-2.3-5.5-7. Collection Procedures
Sec. 7. The department shall establish procedures for the collection of the utility services use tax from users, including deposit and reporting requirements, deposit dates, and reporting dates. Failure to comply with the procedures is subject to the penalties in IC 6-8.1.
As added by P.L.162-2006, SEC.19.