GroundRules
IC 6-8.1-19-2: When tax not considered remitted
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
- Chapter 19. Tax Remittance and Liability for Payment
Sec. 2. The taxpayer shall be considered to have not remitted the tax to the department for purposes of this chapter if either the taxpayer or seller has obtained a refund of the tax.
Collected 2026-09-09T01:51:39Z. Source file · JSON