IC 6-2.5-10-1 Collected revenue; distribution and use
Sec. 1. (a) The department shall account for all state gross retail
and use taxes that it collects.
(b) The department shall deposit those collections in the following
manner:
(1) Ninety-nine and one hundred seventy-eight thousandths
percent (99.178%) of the collections shall be paid into the state
general fund.
(2) Sixty-seven hundredths of one percent (0.67%) of the
collections shall be paid into the public mass transportation
fund established by IC 8-23-3-8.
(3) Twenty-nine thousandths of one percent (0.029%) of the
collections shall be deposited into the industrial rail service
fund 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 the
commuter 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 (IC
6-3), which do not conflict with the provisions of this article and
which deal with any of the following subjects, apply for the purposes
of imposing, collecting, and administering the state gross retail and
use 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Repealed
(Repealed by P.L.28-1997, SEC.31.)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Repealed
(Repealed by P.L.28-1997, SEC.31.)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 the
code used to classify a particular industry in the current edition of the
North American Industry Classification System Manual - United
States, published by the National Technical Information Service of
the United States Department of Commerce.
(b) The department shall collect and maintain for all retail
merchants information concerning the NAICS codes of the
merchants. As added by P.L.19-2004, SEC.1.
IC 6-2.5-10-1 Collected revenue; distribution and use
Sec. 1. (a) The department shall account for all state gross retail
and use taxes that it collects.
(b) The department shall deposit those collections in the following
manner:
(1) Ninety-nine and one hundred seventy-eight thousandths
percent (99.178%) of the collections shall be paid into the state
general fund.
(2) Sixty-seven hundredths of one percent (0.67%) of the
collections shall be paid into the public mass transportation
fund established by IC 8-23-3-8.
(3) Twenty-nine thousandths of one percent (0.029%) of the
collections shall be deposited into the industrial rail service
fund 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 the
commuter 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 (IC
6-3), which do not conflict with the provisions of this article and
which deal with any of the following subjects, apply for the purposes
of imposing, collecting, and administering the state gross retail and
use 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 the
code used to classify a particular industry in the current edition of the
North American Industry Classification System Manual - United
States, published by the National Technical Information Service of
the United States Department of Commerce.
(b) The department shall collect and maintain for all retail
merchants information concerning the NAICS codes of the
merchants. As added by P.L.19-2004, SEC.1.
IC 6-2.5-10-1 Collected revenue; distribution and use
Sec. 1. (a) The department shall account for all state gross retail
and use taxes that it collects.
(b) The department shall deposit those collections in the following
manner:
(1) Ninety-nine and one hundred seventy-eight thousandths
percent (99.178%) of the collections shall be paid into the state
general fund.
(2) Sixty-seven hundredths of one percent (0.67%) of the
collections shall be paid into the public mass transportation
fund established by IC 8-23-3-8.
(3) Twenty-nine thousandths of one percent (0.029%) of the
collections shall be deposited into the industrial rail service
fund 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 the
commuter 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 (IC
6-3), which do not conflict with the provisions of this article and
which deal with any of the following subjects, apply for the purposes
of imposing, collecting, and administering the state gross retail and
use 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 the
code used to classify a particular industry in the current edition of the
North American Industry Classification System Manual - United
States, published by the National Technical Information Service of
the United States Department of Commerce.
(b) The department shall collect and maintain for all retail
merchants information concerning the NAICS codes of the
merchants. As added by P.L.19-2004, SEC.1.
