IC 6-2.5-6-14.1 : Retail merchant's refund of gross retail or use taxes

Sec. 14.1. A retail merchant is not entitled to a refund of state gross retail or use taxes unless the retail merchant refunds those taxes to the person from whom they were collected.

As added by P.L.97-2004, SEC.27. Amended by P.L.146-2020, SEC.15.