Sec. 14.1. A retail merchant is not entitled to a refund of state gross retail or use taxes unless the retail merchant refunds those taxes to the person from whom they were collected. As added by P.L.97-2004, SEC.27. Amended by P.L.146-2020, SEC.15.
Retail merchant's refund of gross retail or use taxes
Ind. Code § 6-2.5-6-14.1, under Chapter 6. Returns, Remittances, and Refunds.
Ind. Code § 6-2.5-6-14.1