{"data":{"id":"us-in/ic-6-8.1-19-2","jurisdiction":"us-in","citation":"IC 6-8.1-19-2","heading":"When tax not considered remitted","body":"Sec. 2. The taxpayer shall be considered to have not remitted the tax to the department for purposes of this chapter if either the taxpayer or seller has obtained a refund of the tax.","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#6-8.1-19-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9a2d9801e88ba40f3137aaa990a563bc3a360bf457e1219cf6c61e0cd2da875b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-19-1","next":"us-in/ic-6-8.1-19-3"},"notice":"GroundRules: Original legal text. Not legal advice."}