GroundRules
← Search the law
Indiana · Snapshot 2026

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

Read at publisher ↗
Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
  3. Chapter 6. Returns, Remittances, and Refunds

Sec. 14.1. 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.

Collected 2026-09-09T01:51:39Z. Source file · JSON

Browse this collection