Indiana Statutes
§ 6-7-2-14 — Credit or refund of taxes
Indiana § 6-7-2-14
This text of Indiana § 6-7-2-14 (Credit or refund of 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 § 6-7-2-14 (2026).
Text
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"§ 6-1.1-1-12
"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Repealed§ 6-1.1-1-14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 § 6-7-2-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-7-2-14.