Chapter 6 - RETURNS, REMITTANCES, AND REFUNDS
- Section 6-2.5-6-0.3 - Effect of multiple amendments to section 9 of this chapter
- Section 6-2.5-6-1 - Returns; reporting period; online tax filing; streamlined sales and use tax agreement
- Section 6-2.5-6-2 - Accounting for tax receipts; option to use accrual basis
- Section 6-2.5-6-3 - Consolidated filing
- Section 6-2.5-6-4 - Periodic deposits of collections during reporting period
- Section 6-2.5-6-5 - Final return and payment
- Section 6-2.5-6-6 - [Repealed]
- Section 6-2.5-6-7 - Retail merchant; calculation of tax liability
- Section 6-2.5-6-8 - Tax liability; income exclusion ratio
- Section 6-2.5-6-9 - Uncollectible receivables; deduction
- Section 6-2.5-6-10 - Tax liability; merchant's collection allowance
- Section 6-2.5-6-11 - Heating assistance program; deduction
- Section 6-2.5-6-12 - Security for payment of tax collected
- Section 6-2.5-6-13 - Refund; grounds
- Section 6-2.5-6-13.5 - Refund of overpayment of tax to a marketplace facilitator; claim against marketplace facilitator disallowed
- Section 6-2.5-6-14 - [Repealed]
- Section 6-2.5-6-14.1 - Retail merchant's refund of gross retail or use taxes
- Section 6-2.5-6-14.2 - List of retail merchants selling tobacco products
- Section 6-2.5-6-15 - [Repealed]
- Section 6-2.5-6-16 - Refund for research and development equipment
- Section 6-2.5-6-17 - Payment of gross retail tax for consignment sales