Sec. 1.3. If the department makes a refund of taxes paid under IC 6-2.5, IC 6-7-1, IC 6-7-2, or IC 7.1, the department shall charge each fund or account into which the taxes have been allocated or distributed with that account's or that fund's proportionate share of the amount of taxes refunded.
As added by P.L.261-2013, SEC.39.
Structure Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
6-8.1-9-1. Filing of Claim; Time Limitation; Considerations and Hearing; Decision; Appeal
6-8.1-9-1.2. Filing Fee Refund
6-8.1-9-1.3. Tax Refunds; Allocation Among Funds
6-8.1-9-2. Excess Tax Payments; Procedure for Credit or Refund; Pass Through Entities
6-8.1-9-3. Gasoline, Special Fuel, and Vehicle Excise Taxes; Inapplicability
6-8.1-9-4. Taxpayer Election to Contribute All or Part of the Taxpayer's Refund