Sec. 4. The department may require a taxpayer who receives gross receipts at two (2) or
more business locations within the state to file with each quarterly and annual utility
receipts tax return an information return that shows the allocation of gross receipts
to each business location at which the gross receipts were received.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.