Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 7. In this case of any retail merchant who ceases to engage in the kind of business which imposes responsibility for filing returns such retail merchant shall file a final return within one month after discontinuing such business.

(Department of State Revenue; Ch. 6, Reg. 6-2.5-6-5(010); filed Dec 1, 1982, 10:35 am: 6 IR 62)