6-2.5-6-14.1. Retail merchant's refund of gross retail or use taxes

IN Code § 6-2.5-6-14.1 (2019) (N/A)
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Sec. 14.1. Notwithstanding the refund provisions of this article as incorporated from the gross income tax law (IC 6-2.1, repealed), a retail merchant is not entitled to a refund of state gross retail or use taxes unless the retail merchant refunds those taxes to the person from whom they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.

As added by P.L.97-2004, SEC.27.