{"data":{"id":"us-in/ic-6-8.1-1-4.5","jurisdiction":"us-in","citation":"IC 6-8.1-1-4.5","heading":"\"Periodic tax\"","body":"Sec. 4.5. \"Periodic tax\" means a listed tax for which a return or report is required to be filed and the tax is required to be remitted four (4) times or more in a calendar year. The term does not include:\n(1) an estimated tax payment under IC 6-3-2.1-6, IC 6-3-4-4.1, IC 6-3-4-4.2, or IC 6-5.5-6-3; or\n(2) a withholding payment required to be remitted quarterly under IC 6-3-4-12, IC 6-3-4-13, or IC 6-3-4-15.\nFor purposes of this section, if a provision of the law relating to a listed tax permits a taxpayer to file returns or reports or remit the tax less frequently than four (4) times per calendar year, the listed tax is considered a periodic tax for a taxpayer who files or remits less frequently. The term includes a tax imposed on a purchaser if the purchaser fails to remit a periodic tax to a retail merchant.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 1. Definitions and Applicability"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-1-4.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"85e1791635d620a5843e2d23c968cb7f5d010c189d0e785a0cb52ea53c8b0c78","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-1-4","next":"us-in/ic-6-8.1-1-4.7"},"notice":"GroundRules: Original legal text. Not legal advice."}