Chapter

Returns, Remittances, and Refunds

Ind. Code § 6-2.5-6-0.3— Effect of multiple amendments to section 9 of this chapter
Ind. Code § 6-2.5-6-1— Returns; reporting period; online tax filing; streamlined sales and use tax agreement
Ind. Code § 6-2.5-6-2— Accounting for tax receipts; option to use accrual basis
Ind. Code § 6-2.5-6-3— Consolidated filing
Ind. Code § 6-2.5-6-4— Periodic deposits of collections during reporting period
Ind. Code § 6-2.5-6-5— Final return and payment
Ind. Code § 6-2.5-6-6— Repealed
Ind. Code § 6-2.5-6-7— Retail merchant; calculation of tax liability
Ind. Code § 6-2.5-6-8— Tax liability; income exclusion ratio
Ind. Code § 6-2.5-6-9— Uncollectible receivables; deduction
Ind. Code § 6-2.5-6-10— Tax liability; merchant's collection allowance
Ind. Code § 6-2.5-6-11— Heating assistance program; deduction
Ind. Code § 6-2.5-6-12— Security for payment of tax collected
Ind. Code § 6-2.5-6-13— Refund; grounds
Ind. Code § 6-2.5-6-13.5— Refund of overpayment of tax to a marketplace facilitator; claim against marketplace facilitator disallowed
Ind. Code § 6-2.5-6-14— Repealed
Ind. Code § 6-2.5-6-14.1— Retail merchant's refund of gross retail or use taxes
Ind. Code § 6-2.5-6-14.2— List of retail merchants selling tobacco products
Ind. Code § 6-2.5-6-15— Repealed
Ind. Code § 6-2.5-6-16— Refund for research and development equipment
Ind. Code § 6-2.5-6-17— Payment of gross retail tax for consignment sales