Indiana Statutes
§ 6-7-2-21 — Distributor or remote seller offenses
Indiana § 6-7-2-21
This text of Indiana § 6-7-2-21 (Distributor or remote seller offenses) 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 § 6-7-2-21 (2026).
Text
(a)A distributor or remote seller who
knowingly:
(1)acts as a distributor or remote seller without a license;
(2)makes a false statement in a report under this chapter; or
(3)does not pay a tax for which the distributor or remote seller is
liable under this chapter;
commits a Class B misdemeanor. However, the offense is a Level 6
felony if it is committed with intent to evade the tax imposed by this
chapter or to defraud the state.
(b)Violations of this chapter described in subsection (a) may be
reported to the department or the office of the attorney general.
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Legislative History
As added by P.L.96-1987, SEC.7. Amended by P.L.158-2013,
SEC.103; P.L.165-2021, SEC.118; P.L.137-2022, SEC.80.
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Repealed§ 6-1.1-1-14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 § 6-7-2-21, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-7-2-21.