Indiana § 6-8.1-19-4 Erroneous tax payment; failure of certain taxpayers to remit full
amount of local tax due; tax rate determination

Indiana Statutes

§ 6-8.1-19-4 — Erroneous tax payment; failure of certain taxpayers to remit full amount of local tax due; tax rate determination

Indiana § 6-8.1-19-4

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 19Tax Remittance and Liability for Payment

This text of Indiana § 6-8.1-19-4 (Erroneous tax payment; failure of certain taxpayers to remit full amount of local tax due; tax rate determination) 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 § 6-8.1-19-4 (2026).

Text

Effective 1-1-2026. Sec. 4. For purposes of this chapter:

(1)if a taxpayer is subject to tax in a jurisdiction in Indiana but erroneously pays the tax to another jurisdiction in Indiana, the amount not remitted shall be the difference between the tax imposed by the jurisdictions but not less than zero dollars ($0); and

(2)if a taxpayer does not remit the full amount of tax due because:

(A)the seller is a marketplace facilitator;

(B)the tax is an innkeeper's tax or food and beverage tax under IC 6-9 that is directly remitted to the locality except for marketplace facilitators; and

(C)the rate posted by the department on its website for the date of the transaction differs from the rate otherwise imposed by the locality; the taxpayer shall determine the rate of tax due based on the rate

Free access — add to your briefcase to read the full text and ask questions with AI

Effective 1-1-2026.
Sec. 4. For purposes of this chapter:
(1) if a taxpayer is subject to tax in a jurisdiction in Indiana but
erroneously pays the tax to another jurisdiction in Indiana, the
amount not remitted shall be the difference between the tax
imposed by the jurisdictions but not less than zero dollars ($0);
and
(2) if a taxpayer does not remit the full amount of tax due
because:
(A) the seller is a marketplace facilitator;
(B) the tax is an innkeeper's tax or food and beverage tax under
IC 6-9 that is directly remitted to the locality except for
marketplace facilitators; and
(C) the rate posted by the department on its website for the date
of the transaction differs from the rate otherwise imposed by the
locality;
the taxpayer shall determine the rate of tax due based on the rate
posted on the department's website on the date of the transaction.