Effective 1-1-2026.
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.
Ind. Code § 6-8.1-19-2
When tax not considered remitted
As added by P.L.205-2025, SEC.24.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.