45 Ind. Admin. Code 2.2-6-6
Current through November 6, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 6.
The Department may require a retail merchant to make periodic deposits of his sales and use tax collections during his reporting period and to file an informational return with those deposits; if the Department feels the retail merchant is not properly collecting, reporting or paying the state gross retail tax.
45 IAC 2.2-6-6