{"data":{"id":"us-in/ic-6-7-2-14","jurisdiction":"us-in","citation":"IC 6-7-2-14","heading":"Credit or refund of taxes","body":"Sec. 14. The department shall credit or refund to a distributor or remote seller the taxes paid under this chapter on taxable products that are:\n(1) shipped outside Indiana;\n(2) returned to the manufacturer; or\n(3) destroyed by the distributor in the presence of an employee or agent of the department.","path":["TITLE 6. TAXATION","ARTICLE 7. TOBACCO TAXES","Chapter 2. Tobacco Products Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-7-2-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c1565bbd77d169a77bc02c369eedf188cd253242c0337dacc3a7ca62c51dd55e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-7-2-13","next":"us-in/ic-6-7-2-14.5"},"notice":"GroundRules: Original legal text. Not legal advice."}