Indiana Statutes
§ 6-2.5-6-13.5 — Refund of overpayment of tax to a marketplace facilitator; claim against marketplace facilitator disallowed
Indiana § 6-2.5-6-13.5
This text of Indiana § 6-2.5-6-13.5 (Refund of overpayment of tax to a marketplace facilitator; claim against marketplace facilitator disallowed) 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 § 6-2.5-6-13.5 (2026).
Text
5. Any purchaser of tangible personal property or services who has overpaid gross retail or use tax to a marketplace facilitator:
(1)may file a claim for refund with the department; and
(2)shall not have a cause of action against the marketplace
facilitator for the recovery of the overpayment.
A purchaser wishing to file a claim for refund under subdivision (1)
must file the claim on the form, in the manner, and with the supporting
documentation prescribed by the department. If a purchaser properly
files a valid claim for refund, the department shall refund to the
purchaser the amount of the overpayment of gross retail or use tax with
respect to the transaction.
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Legislative History
As added by P.L.108-2019, SEC.117.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-2.5-6-13.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-6-13.5.