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6-2.3-5.5-11. Receipt as evidence of payment

IN Code § 6-2.3-5.5-11 (2019) (N/A)
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Sec. 11. If:

(1) the department assesses the utility services use tax against a person for the person's retail consumption of utility services; and

(2) the person has already paid the utility services use tax in relation to the utility services to a seller permitted to collect the utility services use tax under section 8 of this chapter;

the person may avoid paying the utility services use tax to the department if the person can produce a receipt or other written evidence showing that the person paid the utility services use tax to the seller.

As added by P.L.162-2006, SEC.19.

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6-2.3-5.5-12. Utility services seller; responsible office liability for payment of collected taxes to department