Imposition, payment, and collection; returns
Sec. 6. A tax 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 with the payment of the tax imposed under this chapter may
be made on a separate return 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.35-1990, SEC.24.
Last modified: May 28, 2006