{"data":{"id":"us-in/ic-6-8.1-19-1","jurisdiction":"us-in","citation":"IC 6-8.1-19-1","heading":"Liability for tax not remitted","body":"Sec. 1. If a taxpayer:\n(1) purchases property or services in a transaction subject to a listed tax;\n(2) is required to remit the tax as an added amount to the consideration paid to the seller;\n(3) does not remit the tax due under the provisions of the tax; and\n(4) is not exempt from tax under the provisions of the tax;\nthe person shall be liable for the tax not remitted.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 19. Tax Remittance and Liability for Payment"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-19-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"a81bd65d6b7fefef8002085e1b6271b802af979c19ecab0b7fd97d496e130139","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-18-10","next":"us-in/ic-6-8.1-19-2"},"notice":"GroundRules: Original legal text. Not legal advice."}