{"data":{"id":"us-in/ic-6-7-3-12","jurisdiction":"us-in","citation":"IC 6-7-3-12","heading":"Rules for enforcement of chapter; tax refund provisions","body":"Sec. 12. The department may adopt rules under IC 4-22-2 necessary to enforce this chapter, including rules relating to the refunding of taxes paid under this chapter.","path":["TITLE 6. TAXATION","ARTICLE 7. TOBACCO TAXES","Chapter 3. Controlled Substance Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-7-3-12","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ed3a1499799e6e2452b6042937bc81a39e03f6719b159fc7dfc5951bb420da5e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-7-3-11","next":"us-in/ic-6-7-3-13"},"notice":"GroundRules: Original legal text. Not legal advice."}