Sec. 15. "Covered taxes" refers to any of the following: (1) The state gross retail tax imposed under IC 6-2.5-2-1 or the use tax imposed under IC 6-2.5-3-2. (2) The adjusted gross income tax imposed under IC 6-3-2-1. As added by P.L.189-2018, SEC.25.
"Covered taxes"
Ind. Code § 5-1.2-2-15, under Chapter 2. Definitions.
Ind. Code § 5-1.2-2-15