Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 6 - Returns, Remittances and Refunds
Section 6-7 - Final return and payment
Universal Citation: 45 IN Admin Code 6-7
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 7.
In this case of any retail merchant who ceases to engage in the kind of business which imposes responsibility for filing returns such retail merchant shall file a final return within one month after discontinuing such business.
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