Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Indiana
/
Title 6. Taxation
/
Article 2.5. State Gross Re...
/
Chapter 6. Returns, Remittances, and Refunds
Chapter 6. Returns, Remittances, and Refunds
6-2.5-6-0.3. Effect of multiple amendments to section 9 of this chapter
6-2.5-6-1. Returns; reporting period; electronic funds transfer
6-2.5-6-2. Accounting for tax receipts; option to use accrual basis
6-2.5-6-3. Consolidated filing
6-2.5-6-4. Periodic deposits of collections during reporting period
6-2.5-6-5. Final return and payment
6-2.5-6-6. Coordination with gross income tax
6-2.5-6-7. Retail merchant; calculation of tax liability
6-2.5-6-8. Tax liability; income exclusion ratio
6-2.5-6-9. Uncollectible receivables; deduction
6-2.5-6-10. Tax liability; merchant's collection allowance
6-2.5-6-11. Heating assistance program; deduction
6-2.5-6-12. Security for payment of tax collected
6-2.5-6-13. Refund; grounds
6-2.5-6-13.5. Refund of overpayment of tax to a marketplace facilitator; claim against marketplace facilitator disallowed
6-2.5-6-14. Repealed
6-2.5-6-14.1. Retail merchant's refund of gross retail or use taxes
6-2.5-6-14.2. List of retail merchants selling tobacco products
6-2.5-6-15. Repealed
6-2.5-6-16. Refund for research and development equipment
6-2.5-6-17. Payment of gross retail tax for consignment sales