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IC § 6-9-35-11 states:
The county fiscal body may adopt an ordinance requiring that any tax
imposed under this chapter be reported on forms approved by the county
treasurer and that the tax be paid monthly to the county treasurer. If such an
ordinance is adopted, the tax shall be paid to the county treasurer not more
than twenty (20) days after the end of the month the tax is collected, and the
county treasurer is responsible for collecting the tax and enforcing any of the
provisions of IC
6-2.5 with respect to the tax. If such an ordinance is not adopted, the 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 taxes may be made on separate
returns 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. (Emphasis added).
Therefore, the CFBT may be filed with a separate return or
may be combined with the return filed for the payment of the state gross retail
tax. Since Taxpayer did file returns for the state gross retail tax, the CFBT
could have been included with those returns. Taxpayer did not do so. Taxpayer
has not referred to any statute or regulation which states that lack of CFBT
vouchers relieves it of the duty to collect and remit the CFBT. Taxpayer has
not met the burden of proving the proposed assessment wrong, as required by IC
§ 6-8.1-5-1(c).