Indiana § 6-7-2-13 Collection allowance

Indiana Statutes

§ 6-7-2-13 — Collection allowance

Indiana § 6-7-2-13

Art. 7TOBACCO TAXES

Ch. 2Tobacco Products Tax

This text of Indiana § 6-7-2-13 (Collection allowance) 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 § 6-7-2-13 (2026).

Text

A distributor or remote seller that files a complete return and pays the taxes due within the time specified in section 12 of this chapter is entitled to deduct and retain from the tax a collection allowance of seven-thousandths (0.007) of the amount due. If a distributor or remote seller files an incomplete report, the department may reduce the collection allowance by an amount that does not exceed the lesser of:

(1)ten percent (10%) of the collection allowance; or

(2)fifty dollars ($50).

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A distributor or remote seller that files a
complete return and pays the taxes due within the time specified in
section 12 of this chapter is entitled to deduct and retain from the tax
a collection allowance of seven-thousandths (0.007) of the amount due.
If a distributor or remote seller files an incomplete report, the
department may reduce the collection allowance by an amount that
does not exceed the lesser of:
(1) ten percent (10%) of the collection allowance; or
(2) fifty dollars ($50).