CHAPTER 8. MISCELLANEOUS

IC 6-2.3-8
    Chapter 8. Miscellaneous

IC 6-2.3-8-1
Deposit; state general fund
    Sec. 1. On or before the fifth day of each month, the total amountof utility receipts tax revenues received by the department in theimmediately preceding month shall be deposited in the state generalfund.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-8-2
Tax supplemental to other taxes
    Sec. 2. Except as otherwise specifically provided in this article,the tax imposed by this article is in addition to all other licenses andtaxes imposed by law as a condition precedent to engaging in anybusiness, privilege, occupation, or activity that is taxable under suchother license or tax.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-8-3
Limitation on courts; approval of final report of receiver, trustee,or commissioner; failure to pay tax; preferred claim
    Sec. 3. (a) No court may allow or approve any final report oraccount of a receiver, trustee in dissolution, trustee in bankruptcy,commissioner appointed for the sale of real estate, or any otherofficer acting under the authority and supervision of a court, unlessthe account or final report shows, and the court finds, that all utilityreceipts tax due has been paid, and that all utility receipts tax thatmay become due is secured by bond, deposit, or otherwise.
    (b) A fiduciary described in subsection (a) shall provide proof toa court that all utility receipts tax has been paid, and that anyrequired security has been provided. The fiduciary shall request thedepartment to issue a certificate of clearance certifying that all utilityreceipts tax which is due and payable has been paid and that anyrequired security has been provided. The certificate shall be issuedby the department within thirty (30) days after request. When issued,the certificate is conclusive proof that no utility receipts tax is dueand that any required security has been provided.
    (c) If the department fails to issue a certificate of clearance undersubsection (b) within thirty (30) days after request, a fiduciary mayprovide evidence to a court that demonstrates that no utility receiptstax is due and that any required security has been provided. Uponapproval by the court, such evidence is conclusive proof of paymentof the tax imposed by this article.
    (d) Any utility receipts tax liability owed by a fiduciary is apreferred claim and has priority over all other claims except claimsfor judicial costs and costs of administration.
As added by P.L.192-2002(ss), SEC.47.