Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 1. Every person liable for or required to collect the state gross retail tax or use tax shall file the prescribed returns and made [sic.] payments of such taxes for each calendar month within thirty (30) days after the last day of each calendar month unless a longer period is specifically authorized by the Department.

(Department of State Revenue; Ch. 6, Reg. 6-2.5-6-1(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 60)