§ 6-8.1-15-18 — Correction of erroneous data by department

Indiana § 6-8.1-15-18

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 15: Taxing Situs of Mobile Telecommunications Service

Text

(a) The department may determine that the
address used for purposes of determining the taxing jurisdictions to
which taxes, charges, or fees for mobile telecommunications service
are remitted does not meet the definition of "place of primary use" in
this chapter and give binding notice to the home service provider to
change the place of primary use on a prospective basis from the date of
notice of determination. Before the department gives a notice of
determination, the customer must be given an opportunity to
demonstrate in accordance with department rules and administrative
procedures that the address is the customer's place of primary use.
(b) The department may determine that the assignment of a taxing
jurisdiction by a home service provider under section 16 of this chapter
does not reflect the correct taxing jurisdiction and give binding notice
to the home service provider to change the assignment on a prospective
basis from the date of notice of determination. The home service
provider must be given an opportunity to demonstrate in accordance
with department rules and administrative procedures that the
assignment reflects the correct taxing jurisdiction.

Legislative History

As added by P.L.104-2002, SEC.2.