Imposition, payment, and collection of tax; filing 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 tax under this chapter
may be made separately 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.77-1986, SEC.1.
Last modified: May 28, 2006