Indiana Code Title 6. Taxation § 6-8.1-19-4

(1) if a taxpayer is subject to tax in a jurisdiction in Indiana but erroneously pays the tax to another jurisdiction in Indiana, the amount not remitted shall be the difference between the tax imposed by the jurisdictions but not less than zero dollars ($0);  and

(2) if a taxpayer does not remit the full amount of tax due because:

the taxpayer shall determine the rate of tax due based on the rate posted on the department's website on the date of the transaction.