Collection and payment; returns
Sec. 18. A food and beverage tax imposed under this chapter shall
be imposed, paid, and collected in the same manner that the state
gross retail tax is imposed, paid, and collected under IC 6-2.5.
However, the return that is filed for the payment of the tax may be
made on a separate return or may be combined with the return filed
for the payment of the state gross retail tax as prescribed by the
department.
As added by P.L.214-2005, SEC.47.
Last modified: May 28, 2006