Ind. Code § 6-7-2-14

Current through P.L. 171-2024

Section 6-7-2-14 - Credit or refund of taxes

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.

IC 6-7-2-14

Amended by P.L. 137-2022,SEC. 78, eff. 7/1/2023.

As added by P.L. 96-1987, SEC.7.