CHAPTER 10. MISCELLANEOUS

IC 6-2.5-10
    Chapter 10. Miscellaneous

IC 6-2.5-10-1
Collected revenue; distribution and use
    Sec. 1. (a) The department shall account for all state gross retailand use taxes that it collects.
    (b) The department shall deposit those collections in the followingmanner:
        (1) Ninety-nine and one hundred seventy-eight thousandthspercent (99.178%) of the collections shall be paid into the stategeneral fund.
        (2) Sixty-seven hundredths of one percent (0.67%) of thecollections shall be paid into the public mass transportationfund established by IC 8-23-3-8.
        (3) Twenty-nine thousandths of one percent (0.029%) of thecollections shall be deposited into the industrial rail servicefund established under IC 8-3-1.7-2.
        (4) One hundred twenty-three thousandths of one percent(0.123%) of the collections shall be deposited into thecommuter rail service fund established under IC 8-3-1.5-20.5.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1980,P.L.10, SEC.3; Acts 1982, P.L.51, SEC.1; P.L.2-1982(ss), SEC.7;P.L.16-1984, SEC.3; P.L.95-1987, SEC.1; P.L.1-1993, SEC.38;P.L.253-1999, SEC.3; P.L.192-2002(ss), SEC.65; P.L.234-2007,SEC.40; P.L.146-2008, SEC.317.

IC 6-2.5-10-2
Application of adjusted gross income tax procedures
    Sec. 2. The provisions of the adjusted gross income tax law (IC6-3), which do not conflict with the provisions of this article andwhich deal with any of the following subjects, apply for the purposesof imposing, collecting, and administering the state gross retail anduse taxes under this article:
        (1) Filing of returns.
        (2) Auditing of returns.
        (3) Investigation of tax liability.
        (4) Determination of tax liability.
        (5) Notification of tax liability.
        (6) Assessment of tax liability.
        (7) Collection of tax liability.
        (8) Examination of taxpayer's books and records.
        (9) Legal proceedings.
        (10) Court actions.
        (11) Remedies.
        (12) Privileges.
        (13) Taxpayer and departmental relief.
        (14) Statutes of limitations.
        (15) Hearings.
        (16) Refunds.        (17) Remittances.
        (18) Imposition of penalties and interest.
        (19) Maintenance of departmental records.
        (20) Confidentiality of taxpayer's returns.
        (21) Duties of the secretary of state and the treasurer of state.
        (22) Administration.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.19-1986,SEC.13; P.L.192-2002(ss), SEC.66.

IC 6-2.5-10-3
Repealed
    (Repealed by P.L.28-1997, SEC.31.)

IC 6-2.5-10-4
Repealed
    (Repealed by P.L.28-1997, SEC.31.)

IC 6-2.5-10-5
Collection of NAICS codes
    Sec. 5. (a) As used in this section, "NAICS code" refers to thecode used to classify a particular industry in the current edition of theNorth American Industry Classification System Manual - UnitedStates, published by the National Technical Information Service ofthe United States Department of Commerce.
    (b) The department shall collect and maintain for all retailmerchants information concerning the NAICS codes of themerchants.
As added by P.L.19-2004, SEC.1.