IC 6-2.5-14-1: Establishment of amnesty program
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
- Chapter 14. Amnesty Program for Unpaid Use Tax on Claimed Race Horses
Sec. 1. The department shall establish an amnesty program for taxpayers having an unpaid use tax liability for a claiming transaction occurring before June 1, 2012. This chapter does not apply to a taxpayer's state gross retail or use tax liability from any other type of transaction.
Collected 2026-09-09T01:51:39Z. Source file · JSON