Indiana Statutes
§ 6-9-12-7 — Procedures for imposition, payment, and collection; returns
The county food and beverage tax shall be
imposed, paid, and collected in the same manner that the state gross
retail tax is imposed, paid, and collected under IC 6-2.5. However, the
return to be filed for the payment of the county food and beverage tax
may be either a separate return or may be combined with the return
filed for the payment of the state gross retail tax, as prescribed by the
department of state revenue.
As added by Acts 1981, P.L.99, SEC.1.
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Related
Wechter v. Indiana Department of State Revenue
544 N.E.2d 221 (Indiana Tax Court, 1989)
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Repealed§ 6-1.1-1-14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"