Ind. Code § 6-2.5-6-14.1

Current through P.L. 171-2024
Section 6-2.5-6-14.1 - Retail merchant's refund of gross retail or use taxes

A retail merchant is not entitled to a refund of state gross retail or use taxes unless the retail merchant refunds those taxes to the person from whom they were collected.

IC 6-2.5-6-14.1

Amended by P.L. 146-2020,SEC. 15, eff. 7/1/2020.
As added by P.L. 97-2004, SEC.27.