1. (a) Each refiner or terminal operator and each qualified distributor that is required to remit gasoline use tax under this chapter shall, not later than twenty (20) days after the end of each month:

   1. (1) file an electronic return for that month in a form prescribed by the department through the department's online tax filing system; and

   2. (2) remit the tax due to the department for that month.

      The department may require the reporting of any information reasonably necessary to determine the amount of gasoline use tax due under this chapter.

2. (b) The gasoline use tax collected under this chapter shall be deposited in the same manner as state gross retail and use taxes are required to be deposited under IC 6-2.5-10-1 .

As added by P.L.227-2013, SEC.1. Amended by P.L.205-2025, SEC.3.