Imposition, payment, and collection of tax; filing of return
Sec. 6. The tax that may be imposed under this chapter shall be
imposed, paid, and collected in the same manner that the state gross
retail tax is imposed, paid, and collected under IC 6-2.5. However,
the return to be filed for the payment of the taxes may be made on
separate returns or may be combined with the return filed for the
payment of the state gross retail tax, as prescribed by the department
of state revenue.
As added by P.L.76-1986, SEC.1.
Last modified: May 28, 2006