IC 6-8.1-1-4.7: "Taxes held in trust"

Sec. 4.7. "Taxes held in trust" means a listed tax:

(1) that is collected or received by a taxpayer from the taxpayer's customer;

(2) withheld by the taxpayer for amounts paid or credited to an individual or other entity pursuant to IC 6-3 or IC 6-5.5; or

(3) held in trust or as an agent of the state under the applicable listed tax;

which upon receipt or accrual becomes property of the state. The term includes, but is not limited to, the following listed taxes: the state gross retail and use taxes (IC 6-2.5); withholding for the adjusted gross income tax (IC 6-3); withholding for the local income tax (IC 6-3.6); withholding for the financial institutions tax (IC 6-5.5); the gasoline tax (IC 6-6-1.1); the special fuel tax (IC 6-6-2.5); the auto rental excise tax (IC 6-6-9); the aviation fuel excise tax (IC 6-6-13); the heavy equipment rental excise tax (IC 6-6-15); the vehicle sharing excise tax (IC 6-6-16); the electronic cigarette tax (IC 6-7-4); the various innkeeper's taxes (IC 6-9); and the various food and beverage taxes (IC 6-9).