Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 6 - Returns, Remittances and Refunds
Section 6-1 - Time limit on returns and payments
Universal Citation: 45 IN Admin Code 6-1
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
1. Every person liable for or required to collect the state gross retail tax or use tax shall file the prescribed returns and made [sic.] payments of such taxes for each calendar month within thirty (30) days after the last day of each calendar month unless a longer period is specifically authorized by the Department.
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