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2021 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 6. Returns
6-2.3-6-4. Returns; Required Information; Allocation of Gross Receipts Among Multiple Locations
Universal Citation: IN Code § 6-2.3-6-4 (2021)
Sec. 4. The department may require a taxpayer who receives gross receipts at two (2) or more business locations within the state to file with each quarterly and annual utility receipts tax return an information return that shows the allocation of gross receipts to each business location at which the gross receipts were received.
As added by P.L.192-2002(ss), SEC.47.
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