Indiana § 5-1-17.5-26 Filing of informational tax returns by certain taxpayers; guidelines

Indiana Statutes

§ 5-1-17.5-26 — Filing of informational tax returns by certain taxpayers; guidelines

Indiana § 5-1-17.5-26

Title 5STATE AND LOCAL ADMINISTRATION

Art. 1BONDS AND OTHER OBLIGATIONS

Ch. 17.5Motorsports Investment District

This text of Indiana § 5-1-17.5-26 (Filing of informational tax returns by certain taxpayers; guidelines) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 5-1-17.5-26 (2026).

Text

(a)A taxpayer operating in the motorsports investment district that files a consolidated return with the department also shall file annually an informational return with the department for each business location of the taxpayer within the motorsports investment district.

(b)If the department is unable to determine the extent to which taxes remitted by a taxpayer are gross retail incremental amounts or income tax incremental amounts for purposes of IC 4-10-23, the department shall use the best information available in calculating those incremental amounts.

(c)The department shall adopt guidelines to govern its responsibilities under this chapter.

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(a) A taxpayer operating in the motorsports
investment district that files a consolidated return with the department
also shall file annually an informational return with the department for
each business location of the taxpayer within the motorsports
investment district.
(b) If the department is unable to determine the extent to which
taxes remitted by a taxpayer are gross retail incremental amounts or
income tax incremental amounts for purposes of IC 4-10-23, the
department shall use the best information available in calculating those
incremental amounts.
(c) The department shall adopt guidelines to govern its
responsibilities under this chapter.