{"data":{"id":"us-in/ic-22-11-14-14","jurisdiction":"us-in","citation":"IC 22-11-14-14","heading":"Obligation of retailer collecting public safety fees","body":"Sec. 14. An individual who:\n(1) is an individual retailer or is an employee, an officer, or a member of a corporate or partnership retailer; and\n(2) has a duty to remit the public safety fee as described in section 12 of this chapter to the department of state revenue;\nholds the public safety fees collected in trust for the state and is personally liable for the payment of the public safety fee money to the state.","path":["TITLE 22. LABOR AND SAFETY","ARTICLE 11. BUILDING AND SAFETY REGULATIONS","Chapter 14. Regulation of Fireworks by Fire Marshal"],"source_url":"https://iga.in.gov/ic/2026/Title_22.html#22-11-14-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-18T00:45:42Z","sha256":"4358ddf888603b8dcab6e23eaa7769d5312c5a434de92c9e32fe92af5e5cda9b","source_id":"us-in","stale":false,"prev":"us-in/ic-22-11-14-13","next":"us-in/ic-22-11-14-15-version-a"},"notice":"GroundRules: Original legal text. Not legal advice."}