IC 5-1.2-2-15
: "Covered taxes"
IC 5-1.2-2-15 : "Covered taxes"
Sec. 15. "Covered taxes" refers to any of the following:
(1) The state gross retail tax imposed under
IC 6-2.5-2-1
or the use tax imposed under
IC 6-2.5-3-2
.
(2) The adjusted gross income tax imposed under
IC 6-3-2-1
.
As added by P.L.189-2018, SEC.25.