"Mandatory tax or fee"

Ind. Code § 24-5-27-14, under Intrastate Inmate Calling Services.

Ind. Code § 24-5-27-14

Sec. 14. As used in this chapter, "mandatory tax or fee" means a tax or fee that a provider is required to: (1) collect directly from consumers; and (2) remit to federal, state, or local governments; for, or in connection with, intrastate inmate calling services. As added by P.L.34-2022, SEC.8.