Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 45. DEPARTMENT OF STATE REVENUE |
Article 45IAC2.2. SALES AND USE TAX |
Rule 45IAC2.2-6. Returns, Remittances and Refunds |
Section 45IAC2.2-6-6. Sales and use tax collections
Latest version.
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The Department may require a retail merchant to make periodic deposits of his sales and use tax collections during his reporting period and to file an informational return with those deposits; if the Department feels the retail merchant is not properly collecting, reporting or paying the state gross retail tax. (Department of State Revenue: Ch. 6, Reg. 6-2.5-6-4(010); filed Dec 1, 1982, 10:35 am: 6 IR 62)