Retail merchant's refund of gross retail or use taxes
Sec. 14.1. Notwithstanding the refund provisions of this article as
incorporated from the gross income tax law (IC 6-2.1, repealed), a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.
Last modified: May 28, 2006