Home energy assistance; deduction
Sec. 11. A retail merchant who extends assistance under
IC 12-14-11 may deduct from his state gross retail and use tax
payment an amount equal to all or part of the aggregate assistance
extended by the retail merchant under IC 12-14-11 during the
reporting period for which the state gross retail and use tax payment
is made.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.43-1983,
SEC.2; P.L.41-1987, SEC.5; P.L.2-1992, SEC.67.
Last modified: May 28, 2006