IC 6-7-2-14 : Credit or refund of taxes

Note: This version of section effective until 7-1-2023. See also following version of this section, effective 7-1-2023.

Sec. 14. The department shall credit or refund to a distributor the taxes paid under this chapter on taxable products that are:

(1) shipped outside Indiana;

(2) returned to the manufacturer; or

(3) destroyed by the distributor in the presence of an employee or agent of the department.

As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.112.