{"data":{"id":"us-in/ic-6-8.1-1-4.7","jurisdiction":"us-in","citation":"IC 6-8.1-1-4.7","heading":"\"Taxes held in trust\"","body":"Sec. 4.7. \"Taxes held in trust\" means a listed tax:\n(1) that is collected or received by a taxpayer from the taxpayer's customer;\n(2) withheld by the taxpayer for amounts paid or credited to an individual or other entity pursuant to IC 6-3 or IC 6-5.5; or\n(3) held in trust or as an agent of the state under the applicable listed tax;\nwhich upon receipt or accrual becomes property of the state. The term includes, but is not limited to, the following listed taxes: the state gross retail and use taxes (IC 6-2.5); withholding for the adjusted gross income tax (IC 6-3); withholding for the local income tax (IC 6-3.6); withholding for the financial institutions tax (IC 6-5.5); the gasoline tax (IC 6-6-1.1); the special fuel tax (IC 6-6-2.5); the auto rental excise tax (IC 6-6-9); the aviation fuel excise tax (IC 6-6-13); the heavy equipment rental excise tax (IC 6-6-15); the vehicle sharing excise tax (IC 6-6-16); the electronic cigarette tax (IC 6-7-4); the various innkeeper's taxes (IC 6-9); and the various food and beverage taxes (IC 6-9).","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#6-8.1-1-4.7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"38fa85d3db7c0ce3c32e8905a7d61de008df5a81d4d80841caa43af7bfb0fb81","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-1-4.5","next":"us-in/ic-6-8.1-1-5"},"notice":"GroundRules: Original legal text. Not legal advice."}