Ind. Admin. Code tit. 45, § 2.2-3-18 - Personal Liability

Current as of January 1, 1970

45 Iac 2.2-3-18 - Personal Liability45 Iac 2.2-3-18 - Personal Liability

45 Iac 2.2-3-17 - Credits; Exceptions (repealed)45 Iac 2.2-3-19 - Collection of Use Tax

45 IAC 2.2-3-18 Personal liability

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 18. Liability for Indiana use tax shall apply with respect to storage, use, or consumption of tangible personal property in Indiana, and the person who stores, uses, or consumes such property shall be personally liable for such use tax.

(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-6(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 14)

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