Indiana · Regulations
Rule 6 — Returns, Remittances and Refunds
17 sections
17 sections
- 45 IAC 2.2-6-145 IAC 2.2-6-1 Time limit on returns and payments
- 45 IAC 2.2-6-245 IAC 2.2-6-2 Reporting periods
- 45 IAC 2.2-6-345 IAC 2.2-6-3 Fiscal taxpayer's reporting period
- 45 IAC 2.2-6-445 IAC 2.2-6-4 Accrual basis; reporting and payment
- 45 IAC 2.2-6-545 IAC 2.2-6-5 Consolidated filing
- 45 IAC 2.2-6-645 IAC 2.2-6-6 Sales and use tax collections
- 45 IAC 2.2-6-745 IAC 2.2-6-7 Final return and payment
- 45 IAC 2.2-6-845 IAC 2.2-6-8 Amount of tax liability
- 45 IAC 2.2-6-945 IAC 2.2-6-9 Income exclusion ratio
- 45 IAC 2.2-6-1045 IAC 2.2-6-10 Income exclusion ratio defined
- 45 IAC 2.2-6-1145 IAC 2.2-6-11 Recordkeeping requirements on exempt sales less than ten cents
- 45 IAC 2.2-6-1245 IAC 2.2-6-12 Bad debts deduction
- 45 IAC 2.2-6-1345 IAC 2.2-6-13 Collection from bad debts
- 45 IAC 2.2-6-1445 IAC 2.2-6-14 Collection allowance
- 45 IAC 2.2-6-1545 IAC 2.2-6-15 Collection allowance rates
- 45 IAC 2.2-6-1645 IAC 2.2-6-16 Collection allowance; those not entitled
- 45 IAC 2.2-6-1745 IAC 2.2-6-17 Energy assistance deductions