{"data":{"id":"us-in/ic-6-7-2-13","jurisdiction":"us-in","citation":"IC 6-7-2-13","heading":"Collection allowance","body":"Sec. 13. A distributor or remote seller that files a complete return and pays the taxes due within the time specified in section 12 of this chapter is entitled to deduct and retain from the tax a collection allowance of seven-thousandths (0.007) of the amount due. If a distributor or remote seller files an incomplete report, the department may reduce the collection allowance by an amount that does not exceed the lesser of:\n(1) ten percent (10%) of the collection allowance; or\n(2) fifty dollars ($50).","path":["TITLE 6. TAXATION","ARTICLE 7. TOBACCO TAXES","Chapter 2. Tobacco Products Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-7-2-13","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"4ca01565b6497feea55e6e73f81113e4ee8ba5372883e7cb64e42286751abbdc","source_id":"us-in","stale":false,"prev":"us-in/ic-6-7-2-12","next":"us-in/ic-6-7-2-14"},"notice":"GroundRules: Original legal text. Not legal advice."}