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Indiana Code Title 6. Taxation § 6-7-2-13

Current as of January 02, 2024 | Updated by FindLaw Staff

Sec. 13. A distributor or remote seller that files a complete return and pays the taxes due within the time specified in section 12 of this chapter is entitled to deduct and retain from the tax a collection allowance of seven-thousandths (0.007) of the amount due. If a distributor or remote seller files an incomplete report, the department may reduce the collection allowance by an amount that does not exceed the lesser of:

(1) ten percent (10%) of the collection allowance; or

(2) fifty dollars ($50).

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-7-2-13 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-7-2-13/

Read this complete Indiana Code Title 6. Taxation § 6-7-2-13 on Westlaw. Westlaw subscription required.

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