{"data":{"id":"us-in/ic-6-2.5-6-11","jurisdiction":"us-in","citation":"IC 6-2.5-6-11","heading":"Heating assistance program; deduction","body":"Sec. 11. A retail merchant who extends assistance to a heating assistance program administered under IC 4-4-33 may deduct from the retail merchant's state gross retail and use tax payment an amount equal to all or part of the aggregate assistance extended by the retail merchant to a heating assistance program administered under IC 4-4-33 during the reporting period for which the state gross retail and use tax payment is made.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 6. Returns, Remittances, and Refunds"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-6-11","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"4f5d4cff2fe1663f2b4a2b4b5067d21e2ff2ec3cb5c30188891886271491e7b4","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-6-10","next":"us-in/ic-6-2.5-6-12"},"notice":"GroundRules: Original legal text. Not legal advice."}