Section 45IAC2.2-3-27. Documentation; use tax

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The person who stores, uses or consumes tangible personal property in Indiana may avoid paying the use tax to the Department if such person retains for inspection by the Indiana Department of Revenue a receipt evidencing payment of the tax. (Department of State Revenue; Ch. 3, Reg. 6-2.5-3-8(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 16)

                    
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