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Ind. Code § 6-9-12-7

Procedures for imposition, payment, and collection; returns

Indiana · Indiana Code Title 6 — Taxation · Status: effective

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Ind. Code § 6-9-12-7, Procedures for imposition, payment, and collection; returns, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1614902
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Sec. 7. The county food and beverage tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the county food and beverage tax may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.