Indiana Statutes

§ 6-7-2-10 — Surrender of license; refund

Indiana·Art. 7 TOBACCO TAXES·Ch. 2 Tobacco Products Tax
A license issued under this chapter may be surrendered to the department at any time before its expiration, and the department shall refund an amount of money that bears the same proportion to the fee originally paid as the unexpired period of the permit bears to two (2) years. No refund may be allowed if a license is suspended or revoked.

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Legislative History

As added by P.L.96-1987, SEC.7. Amended by P.L.137-2022, SEC.73; P.L.205-2025, SEC.19.

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"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 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"
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