{"data":{"id":"us-in/ic-6-2.5-14-3","jurisdiction":"us-in","citation":"IC 6-2.5-14-3","heading":"Taxpayer requirements","body":"Sec. 3. The amnesty program established under this chapter must require the following:\n(1) That a taxpayer who enters an agreement described in section 2 of this chapter is not eligible for any other amnesty program that may be established.\n(2) That the taxpayer shall comply with all other amnesty conditions adopted under a rule of the department in effect on the date the voluntary payment is made.","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#6-2.5-14-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"6b2641df9997101ca22176dcdc4176fce9b7c58e600b821a6ac57d2dabc90e41","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-14-2","next":"us-in/ic-6-2.5-14-4"},"notice":"GroundRules: Original legal text. Not legal advice."}