Indiana Statutes

§ 6-7-2-14 — Credit or refund of taxes

Indiana·Art. 7 TOBACCO TAXES·Ch. 2 Tobacco Products Tax

The department shall credit or refund to a distributor or remote seller the taxes paid under this chapter on taxable products that are:

(1)shipped outside Indiana;
(2)returned to the manufacturer; or
(3)destroyed by the distributor in the presence of an employee or agent of the department.

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Legislative History

As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.112; P.L.137-2022, SEC.78.

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Repealed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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