Indiana § 6-2.5-6-11 Heating assistance program; deduction

Indiana Statutes

§ 6-2.5-6-11 — Heating assistance program; deduction

Indiana § 6-2.5-6-11

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 6Returns, Remittances, and Refunds

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Bluebook

Ind. Code § 6-2.5-6-11 (2026).

Text

A retail merchant who extends assistance to
a heating assistance program administered under IC 4-4-33 may deduct
from the retail merchant's state gross retail and use tax payment an
amount equal to all or part of the aggregate assistance extended by the
retail merchant to a heating assistance program administered under IC 4-4-33 during the reporting period for which the state gross retail and
use tax payment is made.
As added by Acts 1980, P.L.52, SEC.1. Amended by
P.L.43-1983, SEC.2; P.L.41-1987, SEC.5; P.L.2-1992, SEC.67;
P.L.181-2006, SEC.43.

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A retail merchant who extends assistance to
a heating assistance program administered under IC 4-4-33 may deduct
from the retail merchant's state gross retail and use tax payment an
amount equal to all or part of the aggregate assistance extended by the
retail merchant to a heating assistance program administered under IC 4-4-33 during the reporting period for which the state gross retail and
use tax payment is made.
As added by Acts 1980, P.L.52, SEC.1. Amended by
P.L.43-1983, SEC.2; P.L.41-1987, SEC.5; P.L.2-1992, SEC.67;
P.L.181-2006, SEC.43.