{"data":{"id":"us-in/ic-6-2.5-6-14.1","jurisdiction":"us-in","citation":"IC 6-2.5-6-14.1","heading":"Retail merchant's refund of gross retail or use taxes","body":"Sec. 14.1. A retail merchant is not entitled to a refund of state gross retail or use taxes unless the retail merchant refunds those taxes to the person from whom they were collected.","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#6-2.5-6-14.1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"446fa4c738d053cd7e6cc1e9c7ef8b1cb4409350a06533c91f1e816f014e60c2","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-6-14","next":"us-in/ic-6-2.5-6-14.2"},"notice":"GroundRules: Original legal text. Not legal advice."}