Indiana Statutes
§ 6-7-4-12 — Liability for payment of taxes
Indiana § 6-7-4-12
This text of Indiana § 6-7-4-12 (Liability for payment 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 § 6-7-4-12 (2026).
Text
An individual who:
(1)is an individual retail dealer or an employee, an officer, or a
member of a corporate or partnership retail dealer; and
(2)has a duty to remit electronic cigarette taxes to the
department;
holds those taxes in trust for the state and is personally liable for the
payment of those taxes, plus any penalties and interest attributable to
those taxes, to the state. If the individual knowingly fails to collect or
remit those taxes to the state, the individual commits a Level 6 felony.
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Legislative History
As added by P.L.165-2021, SEC.119.
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Repealed§ 6-1.1-1-14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 § 6-7-4-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-7-4-12.