{"data":{"id":"us-in/ic-6-2.5-14-1","jurisdiction":"us-in","citation":"IC 6-2.5-14-1","heading":"Establishment of amnesty program","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 14. Amnesty Program for Unpaid Use Tax on Claimed Race Horses"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-14-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"b7d6c251c5f9dcf55caadcf6193457f617aa6f2b1f21de43aafab6872bb5b1f9","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-13-3","next":"us-in/ic-6-2.5-14-2"},"notice":"GroundRules: Original legal text. Not legal advice."}