Ind. Admin. Code tit. 45, § 2.2-6-15 - Collection Allowance Rates

Current as of January 1, 1970
45 Iac 2.2-6-15 - Collection Allowance Rates

45 IAC 2.2-6-15 Collection allowance rates

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 15. The collection allowance equals one percent (1%) of the retail merchant's state gross retail and use tax liability accrued during reporting periods which begin after December 31, 1979.

(Department of State Revenue; Ch. 6, Reg. 6-2.5-6-10(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 63)

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