Indiana Code
Chapter 27. Intrastate Inmate Calling Services
24-5-27-14. "Mandatory Tax or Fee"

Sec. 14. As used in this chapter, "mandatory tax or fee" means a tax or fee that a provider is required to:
(1) collect directly from consumers; and
(2) remit to federal, state, or local governments;
for, or in connection with, intrastate inmate calling services.
As added by P.L.34-2022, SEC.8.