2021 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 5. Deductions
6-2.3-5-4. Amount Received for Return of Empty Containers

Universal Citation: IN Code § 6-2.3-5-4 (2021)

Sec. 4. (a) Each taxable year a taxpayer is entitled to deduct from the taxpayer's gross receipts the amount paid by the taxpayer during that taxable year for the return of an empty container of the type customarily returned by the buyer of the contents for reuse as a container.

(b) If a taxpayer is required to file quarterly gross receipts tax returns, the taxpayer may claim the deduction provided by this section on those returns.

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

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