Ind. Admin. Code tit. 45, § 2.2-6-6 - Sales and Use Tax Collections
Current as of January 1, 1970
45 IAC 2.2-6-6 Sales and use tax collections
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 6. The Department may require a retail merchant to make periodic deposits of his sales and use tax collections during his reporting period and to file an informational return with those deposits; if the Department feels the retail merchant is not properly collecting, reporting or paying the state gross retail tax.
(Department of State Revenue: Ch. 6, Reg. 6-2.5-6-4(010); filed Dec 1, 1982, 10:35 am: 6 IR 62)
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