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 2.2-6-7 - Final return and payment

45 Ind. Admin. Code 2.2-6-7

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Current through December 25, 2024
Section 45 IAC 2.2-6-7 - Final return and payment

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 7.

In this case of any retail merchant who ceases to engage in the kind of business which imposes responsibility for filing returns such retail merchant shall file a final return within one month after discontinuing such business.

45 IAC 2.2-6-7

Department of State Revenue; Ch. 6, Reg. 6-2.5-6-5010; filed Dec 1, 1982, 10:35 am: 6 IR 62