Indiana Statutes

§ 22-11-14-14 — Obligation of retailer collecting public safety fees

Indiana·Art. 11 BUILDING AND SAFETY REGULATIONS·Ch. 14 Regulation of Fireworks by Fire Marshal

An individual who:

(1)is an individual retailer or is an employee, an officer, or a member of a corporate or partnership retailer; and
(2)has a duty to remit the public safety fee as described in section 12 of this chapter to the department of state revenue; holds the public safety fees collected in trust for the state and is personally liable for the payment of the public safety fee money to the state.

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Indiana § 22-11-14-14 (Obligation of retailer collecting public safety fees) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

As added by P.L.187-2006, SEC.14.

Nearby Sections

15
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