Indiana Code § 6-8.1-18-10

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Sec. 10. The department may adopt rules under IC 4-22-2 for the administration and enforcement of this chapter.   IC 6-8.1-19 Chapter 19. Tax Remittance and Liability for Payment               6-8.1-19-1 Liability for tax not remitted             6-8.1-19-2 When tax not considered remitted             6-8.1-19-3 Due date for unpaid tax             6-8.1-19-4 Erroneous tax payment; failure of certain taxpayers to remit full amount of local tax due; tax rate determination             6-8.1-19-5 Form to remit tax             6-8.1-19-6 Distribution of tax collected Effective 1-1-2026.

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