Collections
Indiana Code
Title 6
2.5
Chapter 9
IC 6-2.5-9
Enforcement and Penalties
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1
Exemption certificates; unlawful issuance or acceptance; offenses
2
Failure to register or renew registration; transaction after revocation or suspension of certificate; offense
3
Personal liability of holder of taxes in trust; failure to collect and remit; offense; exception for marketplace facilitator
3.5
Expired
4
Inclusion of tax in displayed price; offer to assume or absorb tax; unlawful price advertising; offense
5
Repealed
6
Vehicle and watercraft title or aircraft registration; payment of taxes requisite; offenses
7
Removing or altering sign posted by department; failure to notify department; offense
8
Records; inspection; falsification; offenses
9
Declaratory judgment action; retail merchant that lacks a physical presence in Indiana
10
Refund claims; retail merchant that lacks a physical presence in Indiana
11
Findings of general assembly
12
Circumstances in which there is a rebuttable presumption of evasion of state gross retail and use tax on purchases of certain property; investigation; evidence to rebut presumption; deposit of penal