Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 6 - Returns, Remittances and Refunds
Section 6-15 - Collection allowance rates
Universal Citation: 45 IN Admin Code 6-15
Current through March 20, 2024
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.
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