Ind. Code § 6-7-2-14
Credit or refund of taxes
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
Sec. 14. The department shall credit or refund to a distributor the tax paid under this chapter on tobacco products that are:
Sec. 14. The department shall credit or refund to a distributor or remote seller the taxes paid under this chapter on taxable products that are:
(1) shipped outside Indiana;
(1) shipped outside Indiana;
(2) returned to the manufacturer; or
(2) returned to the manufacturer; or
(3) destroyed by the distributor in the presence of an employee or agent of the department.
(3) destroyed by the distributor in the presence of an employee or agent of the department.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.