Indiana Statutes
§ 9-32-13-5 — Willful failure of dealer to perform fiduciary duty to collect and remit gross retail tax
Indiana § 9-32-13-5
This text of Indiana § 9-32-13-5 (Willful failure of dealer to perform fiduciary duty to collect and remit gross retail tax) 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 § 9-32-13-5 (2026).
Text
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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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Repealed§ 9-13-1-4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Repealed§ 9-13-2-1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Repealed§ 9-13-2-1.2
Repealed§ 9-13-2-1.3
Repealed§ 9-13-2-1.4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Repealed§ 9-13-2-1.6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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 9-32-13-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/9-32-13-5.