10 Ind. Admin. Code 6-4-2

Current through October 31, 2024

Section 10 IAC 6-4-2 - Requirements for calendar quarter escrow deposits and certifications

Authority: IC 24-3-5.4-20

Affected: IC 24-3-3-12; IC 24-3-3-14; IC 24-3-5.4

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.

10 IAC 6-4-2

Office of Attorney General for the State; 10 IAC 6-4-2; filed Jan 24, 2011, 10:12 a.m.: 20110223-IR-010100106FRA

Readopted filed 6/9/2017, 3:04 p.m.: 20170705-IR-010170169RFA

Readopted filed 7/28/2023, 9:51 a.m.: 20230823-IR-010230498RFA