45 IAC 10-5-7
45 IAC 10-5-7 Monthly payment by suppliers; collection allowances
Cite as Ind. Admin. Code tit. 45, r. 10-5-7
Sec. 7. In order to compensate a licensed special fuel supplier or permissive supplier for collecting, reporting, and remitting the special fuel tax, a licensed special fuel supplier or permissive supplier is entitled to deduct a collection allowance if the tax is timely remitted.