10 IAC 6-4-2
10 IAC 6-4-2 Requirements for calendar quarter escrow deposits and certifications
Cite as Ind. Admin. Code tit. 10, r. 6-4-2
Sec. 2. (a) The attorney general may require nonparticipating manufacturers to:
(1) make escrow deposits by calendar quarter for sales in that calendar quarter rather than annually by April 15 as otherwise provided
for by IC 24-3-3-12; and
(2) certify compliance with the calendar quarter deposits with the same certification as required for annual escrow deposits under
IC 24-3-3-14.
(b) Nothing in this rule eliminates the requirement under IC 24-3-3-14 that nonparticipating manufacturers file annual certificates
of compliance due April 30 of each year.
(c) If a calendar quarter escrow deposit is required under this rule, the amount deposited shall include the amount for that calendar quarter
and any amounts due from previous calendar quarters or years.