Indiana Statutes
§ 6-2.5-6-14.1 — Retail merchant's refund of gross retail or use taxes
Indiana § 6-2.5-6-14.1
This text of Indiana § 6-2.5-6-14.1 (Retail merchant's refund of gross retail or use taxes) 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 § 6-2.5-6-14.1 (2026).
Text
1.A retail merchant is not entitled to a
refund of state gross retail or use taxes unless the retail merchant
refunds those taxes to the person from whom they were collected.
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Related
Fresenius USA Marketing, Inc. v. Indiana Department of State Revenue
56 N.E.3d 734 (Indiana Tax Court, 2016)
Legislative History
As added by P.L.97-2004, SEC.27. Amended by P.L.146-2020,
SEC.15.
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Repealed§ 6-1.1-1-14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 § 6-2.5-6-14.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-6-14.1.