Collection and payment; returns
Sec. 7. The 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 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.214-2005, SEC.45.
Last modified: May 28, 2006