Indiana Code 6-9-38-18. Collection and payment; returns
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Terms Used In Indiana Code 6-9-38-18
- beverage: includes an alcoholic beverage. See Indiana Code 6-9-38-3
- department: means the department of state revenue. See Indiana Code 6-9-38-5
- food: includes any food product. See Indiana Code 6-9-38-7
Sec. 18. A food and beverage tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return that is filed for the payment of the tax may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax as prescribed by the department.
As added by P.L.214-2005, SEC.47.