Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 2.2 - SALES AND USE TAX
Rule 45 IAC 2.2-6 - Returns, Remittances and Refunds
Section 45 IAC 2.2-6-16 - Collection allowance; those not entitled

45 Ind. Admin. Code 2.2-6-16

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Current through November 6, 2024
Section 45 IAC 2.2-6-16 - Collection allowance; those not entitled

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 16.

A retail merchant described in IC 6-2.5-4-5, IC 6-2.5-4-6, or IC 6-2.5-4-7 is not entitled to the allowance provided by this regulation [45 IAC 2.2]. The aforementioned statutes described power susidiaries [sic.] or public utilities, telephone utilities, and telegraph utilities as not entitled to the collection allowance.

45 IAC 2.2-6-16

Department of State Revenue; Ch. 6, Reg. 6-2.5-6-10 c (010); filed Dec 1, 1982, 10:35 am: 6 IR 63