Indiana Code - Taxation - Title 6, Section 6-6-1.1-1305

Submission of false information on invoice to support refund or
credit; forfeiture

Sec. 1305. A person who changes the date, name, gallonage, or
other information shown on an invoice used to support a refund or a
credit claim under section 904.1 of this chapter, or who submits false
information on an invoice, forfeits the right to a refund or credit on
that invoice. However, the administrator may approve a claim
supported by an altered or changed invoice if he finds that the change
or alteration was not made to improperly obtain a refund.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979,
P.L.71, SEC.18; P.L.1-1991, SEC.62.

Last modified: May 28, 2006