Final return and payment
Sec. 5. When a retail merchant stops doing a kind of business for
which he must file returns under this chapter, he shall file a final
state gross retail and use tax return with the department for that part
of his business and pay the state gross retail and use taxes collected.
The final return and payment are due no later than one (1) month
after the date the business stops.
As added by Acts 1980, P.L.52, SEC.1.
Last modified: May 28, 2006