Sec. 1. The department of state revenue is established as an agency of the state of Indiana for the purpose of administering, collecting, and enforcing the taxes placed under its authority.
Ind. Code § 6-8.1-2-1
Establishment
Applied in 1 court decision — leading case Columbia Sportswear USA Corporation v. Indiana Department of State Revenue (2015)
Most recently applied in Columbia Sportswear USA Corporation v. Indiana Department of State Revenue (December 2015)
As added by Acts 1980, P.L.61, SEC.1.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.