Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022.
Sec. 14. The department shall credit or refund to a distributor the taxes paid under this chapter on taxable products that are:
(1) shipped outside Indiana;
(2) returned to the manufacturer; or
(3) destroyed by the distributor in the presence of an employee or agent of the department.
As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.112.