Indiana Statutes
§ 9-32-13-5 — Willful failure of dealer to perform fiduciary duty to collect and remit gross retail tax
It is an unfair practice for a dealer to willingly
fail to perform the fiduciary duty imposed on the dealer by IC 6-2.5-2-1
with regard to the collection and remittance of the state gross retail tax.
Willful violation of the fiduciary duty includes written or oral
agreements between a dealer and a prospective purchaser that would
give the appearance that a bona fide trade-in has taken place, when in
fact the purpose of the agreement is to reduce the prospective
purchaser's state gross retail tax and thereby deprive the state of
revenue.
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Indiana § 9-32-13-5 (Willful failure of dealer to perform fiduciary duty to collect and remit gross retail tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
As added by P.L.92-2013, SEC.78.
Nearby Sections
15
§ 9-13-0.1-1
P.L.2-1991 codification; no effect on rights, liabilities, penalties,
violations, or proceedings; references§ 9-13-1-1
Application of definitions§ 9-13-1-2
Inapplication of article to IC 9-28§ 9-13-1-3
Repealed§ 9-13-1-4
References to federal statutes or regulations relating to the National
Voter Registration Act§ 9-13-2-0.1
Repealed§ 9-13-2-1
"Abandoned vehicle"§ 9-13-2-1.1
Repealed§ 9-13-2-1.2
Repealed§ 9-13-2-1.3
Repealed§ 9-13-2-1.4
"Adapted vehicle"§ 9-13-2-1.5
Repealed§ 9-13-2-1.6
"Advisory board"§ 9-13-2-1.7
"Aggressive driving"