{"data":{"id":"us-in/ic-6-2.5-14-5","jurisdiction":"us-in","citation":"IC 6-2.5-14-5","heading":"Amnesty binding on the state","body":"Sec. 5. Amnesty granted under this chapter is binding on the state and its agents. However, failure to pay the department all use taxes due for a tax period invalidates any amnesty granted under this chapter for that tax period.","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#6-2.5-14-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"5eed01090d5706b3d62a4e3a0856591a9d74e91b90f98175f5c31c72e377b0e2","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-14-4","next":"us-in/ic-6-2.5-14-6"},"notice":"GroundRules: Original legal text. Not legal advice."}