Note: This version of section effective 7-1-2023. See also preceding version of this section, effective until 7-1-2023.
Sec. 14. The department shall credit or refund to a distributor or remote seller the taxes paid under this chapter on taxable products that are:
(1) shipped outside Indiana;
(2) returned to the manufacturer; or
(3) destroyed by the distributor in the presence of an employee or agent of the department.
As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.112; P.L.137-2022, SEC.78.
Structure Indiana Code
Chapter 2. Tobacco Products Tax
6-7-2-0.1. "Actual Cost"; "Actual Cost List"
6-7-2-0.2. "Alternative Nicotine Product"
6-7-2-0.5. "Closed System Cartridge"
6-7-2-0.7. "Consumable Material"
6-7-2-7.5. Tax on Distribution of Closed System Cartridges; Rate; Time of Imposition
6-7-2-7.7. Sale of Taxable Products in Indiana by Remote Sellers
6-7-2-8. Distributor's License
6-7-2-9. Change of Location; License Reissuance
6-7-2-9-b. Change of Location; License Reissuance
6-7-2-10. Surrender of License; Refund
6-7-2-11. Revocation or Suspension of License
6-7-2-11.5. Department May Refuse to Issue or Renew a License; Reasons
6-7-2-12. Electronic Filing of Returns and Remitting of Taxes
6-7-2-12-b. Electronic Filing of Returns and Remitting of Taxes
6-7-2-13. Collection Allowance
6-7-2-13-b. Collection Allowance
6-7-2-14. Credit or Refund of Taxes
6-7-2-14-b. Credit or Refund of Taxes
6-7-2-14.5. Deduction for Certain Receivables
6-7-2-15. Registration of Manufacturer, Importer, Broker, or Shipper Distributing to Distributor
6-7-2-16. Manufacturer, Importer, Broker, or Shipper; Proof of Distributions
6-7-2-18. Distribution Without a License; Offense
6-7-2-19. Manufacturer Noncompliance; Offense
6-7-2-20. Record Keeping Violations
6-7-2-20-b. Record Keeping Violations
6-7-2-21. Distributor Offenses
6-7-2-21-b. Distributor or Remote Seller Offenses
6-7-2-23. Federal Sales; Exemption
6-7-2-24. Civil Penalty for Purchase of Taxable Products From a Distributor That Is Not Licensed