Periodic deposits of collections during reporting period
Sec. 4. If the department feels that a retail merchant is not
properly collecting, reporting, or paying the state gross retail and use
taxes, the department may require him to make periodic deposits of
his collections during his reporting period and to file an
informational return with those deposits.
As added by Acts 1980, P.L.52, SEC.1.
Last modified: May 28, 2006