{"data":{"id":"us-in/ic-9-32-13-5","jurisdiction":"us-in","citation":"IC 9-32-13-5","heading":"Willful failure of dealer to perform fiduciary duty to collect and remit gross retail tax","body":"Sec. 5. It is an unfair practice for a dealer to willingly fail to perform the fiduciary duty imposed on the dealer by IC 6-2.5-2-1 with regard to the collection and remittance of the state gross retail tax. Willful violation of the fiduciary duty includes written or oral agreements between a dealer and a prospective purchaser that would give the appearance that a bona fide trade-in has taken place, when in fact the purpose of the agreement is to reduce the prospective purchaser's state gross retail tax and thereby deprive the state of revenue.","path":["TITLE 9. MOTOR VEHICLES","ARTICLE 32. DEALER SERVICES","Chapter 13. Unfair Practices"],"source_url":"https://iga.in.gov/ic/2026/Title_9.html#9-32-13-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-07-08T17:54:09Z","sha256":"5e002eb30ae5f8e55c9d193424eba42bf0ecfcef8ad383082ad7abd29bdabadc","source_id":"us-in","stale":false,"prev":"us-in/ic-9-32-13-4","next":"us-in/ic-9-32-13-6"},"notice":"GroundRules: Original legal text. Not legal advice."}