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2023 Indiana Code
Title 6. Taxation
Article 7. Tobacco Taxes
Chapter 2. Tobacco Products Tax
6-7-2-14. Credit or Refund of Taxes
Universal Citation:
IN Code § 6-7-2-14 (2023)
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Sec. 14. The department shall credit or refund to a distributor or remote seller the taxes paid under this chapter on taxable products that are:
(1) shipped outside Indiana;
(2) returned to the manufacturer; or
(3) destroyed by the distributor in the presence of an employee or agent of the department.
As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.112; P.L.137-2022, SEC.78.
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