Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 2.2 - SALES AND USE TAX
Rule 45 IAC 2.2-6 - Returns, Remittances and Refunds
Section 45 IAC 2.2-6-1 - Time limit on returns and payments

45 Ind. Admin. Code 2.2-6-1

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Current through November 6, 2024
Section 45 IAC 2.2-6-1 - Time limit on returns and payments

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

1. Every person liable for or required to collect the state gross retail tax or use tax shall file the prescribed returns and made [sic.] payments of such taxes for each calendar month within thirty (30) days after the last day of each calendar month unless a longer period is specifically authorized by the Department.

45 IAC 2.2-6-1

Department of State Revenue; Ch. 6, Reg. 6-2.5-6-1 a (010); filed Dec 1, 1982, 10:35 am: 6 IR 60