45 IAC 2.2-3-18

45 IAC 2.2-3-18 Personal liability

Last amended: 1982Year: 2027Length: 40 wordsOfficial source

Cite as Ind. Admin. Code tit. 45, r. 2.2-3-18

Sec. 18. Liability for Indiana use tax shall apply with respect to storage, use, or consumption of tangible personal property in Indiana, and the person who stores, uses, or consumes such property shall be personally liable for such use tax.
45 IAC 2.2-3-18: 45 IAC 2.2-3-18 Personal liability | Justis AI