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 2.2-6-15 - Collection allowance rates

45 Ind. Admin. Code 2.2-6-15

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Current through November 6, 2024
Section 45 IAC 2.2-6-15 - Collection allowance rates

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 15.

The collection allowance equals one percent (1%) of the retail merchant's state gross retail and use tax liability accrued during reporting periods which begin after December 31, 1979.

45 IAC 2.2-6-15

Department of State Revenue; Ch. 6, Reg. 6-2.5-6-10 b (010); filed Dec 1, 1982, 10:35 am: 6 IR 63