Refundable Deposits of Cash

  1. Law
  2. Indiana Code
  3. Taxation
  4. Utility Receipts Tax
  5. Classification of Receipts as Gross Receipts
  6. Refundable Deposits of Cash

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Sec. 9. Gross receipts do not include a deposit of cash made with a taxpayer to the extent that the deposit is refundable.

As added by P.L.192-2002(ss), SEC.47.


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