Returns; required information; allocation of gross receipts among
multiple locations
Sec. 4. The department may require a taxpayer who receives gross
receipts at two (2) or more business locations within the state to file
with each quarterly and annual utility receipts tax return an
information return that shows the allocation of gross receipts to each
business location at which the gross receipts were received.
As added by P.L.192-2002(ss), SEC.47.
Last modified: May 28, 2006