Sec. 1. The department shall establish an amnesty program for taxpayers having an unpaid use tax liability for a claiming transaction occurring before June 1, 2012. This chapter does not apply to a taxpayer's state gross retail or use tax liability from any other type of transaction.
As added by P.L.205-2013, SEC.79.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 14. Amnesty Program for Unpaid Use Tax on Claimed Race Horses
6-2.5-14-1. Establishment of Amnesty Program
6-2.5-14-2. Deadline for Action by Taxpayer
6-2.5-14-3. Taxpayer Requirements
6-2.5-14-4. Benefits to Amnesty Participants
6-2.5-14-5. Amnesty Binding on the State
6-2.5-14-6. Duty to Enforce Taxpayer Agreement Not to Participate in Another Amnesty Program