Ind. Code § 6-8.1-19-2 – When tax not considered remitted | Midpage
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Ind. Code § 6-8.1-19-2
When tax not considered remitted
As added by P.L.205-2025, SEC.24.
The taxpayer shall be considered to have not remitted the tax to the department for purposes of this chapter if either the taxpayer or seller has obtained a refund of the tax.