Collections
Indiana Code

Chapter 1.1

IC 6-6-1.1

Gasoline Tax

101Short title 102Application of definitions and rules of construction 103Definitions 104Rules of construction 105Citation to prior law 201Rate and burden of tax 201.5Repealed 202Time considered received; in-state gasoline; withdrawal from refinery or terminal 203Time considered received; imported gasoline; storage 204Time considered received; imported gasoline; use directly from transport 205Time considered received; imported gasoline; transport by licensed distributor 206Time considered received; in-state gasoline produced or blended 207Time considered received; in-state gasoline not covered by IC 6-6-1.1-202 through IC 6-6-1.1-206 208Imported gasoline; motor vehicle fuel supply tanks; exemption 209Inventory tax; imposition; computation; listed tax 301Exemptions 302Application for exemption permit; persons eligible 303Application for exemption permit; form; fee 304Application for exemption permit; investigation 305Exemption permit holders; issuance of certificate to distributors 401License to distributor; requirement 402License to distributor; application; contents 403License to distributor; denial; grounds; hearing 404License to distributor; foreign corporations 405License to distributor; financial statement; fee 405.5Investigations to enforce chapter 406License to distributor; bond, letter of credit, or cash deposit 407Bond or letter of credit of distributor unsatisfactory; reduction of cash deposit 408Amount of bond, letter of credit, or cash deposit insufficient; new requirements; cancellation of certificate 409Release of surety of distributor's bond or institution issuing letter of credit; retaining cash deposit; notice; cancellation of license 410Financial statements; increased bond, letter of credit, or cash deposit amounts 411Temporary license; investigation; conditions and requirements 412Permanent license; minimum gallonage 413No permanent license; insufficient gallonage 414License nonassignable; new license required 415Cancellation of distributor's license; grounds; notice; hearing 416Cancellation of license on distributor's request; requisites 417Cancellation of distributor's license for inactiveness; notice 418Listing of licensed distributors; index of applications and bonds 501Monthly reports to determine tax liability; itemized contents 502Monthly payment of tax due; computation 503Repealed 504Purchaser other than licensed distributor; same reports; payment of tax 505Repealed 506Repealed 507Repealed 508Repealed 509Repealed 510Repealed 511Repealed 512Discontinuance, sale, or transfer of distributor's business; notice to administrator 513Discontinuance, sale, or transfer of distributor's business; accrued tax liabilities due and payable 514Sale or transfer of distributor's business; liability of purchaser or transferee for any accrued unpaid tax, penalty, and interest 515Reports; electronic filing 601Repealed 602Repealed 603Repealed 604Repealed 605Repealed 606Monthly reports of all deliveries of gasoline in and from Indiana; forms; contents 606.5Registration and licensure of persons transporting gasoline in and from Indiana; persons qualified to accept delivery of gasoline; transporter emblems; language of invoices or manifests; legitimate 606.6Penalties; improper delivery of gasoline 607Monthly accounting of all gasoline delivered to or withdrawn from refinery or terminal; lessor report of leased storage space 608Waiver of reports required by IC 6-6-1.1-606 and IC 6-6-1.1-607; time limitations 701Deduction for exempted gasoline 702Sale or exchange agreement; deduction 703Sale of tax exempt gasoline; deduction 704Refund or deduction 705Deduction for evaporation, shrinkage, losses, and tax related expenses 801Tax collected by distributor as state money in trust; liability; use restricted to authorized purposes 801.5Tax receipts; transfer 802Deposit of tax receipts 803Refunds and costs; payment 804Repealed 805Motor fuel tax fund; transfer of residue balance to highway account 806Repealed 901Refund to purchaser for gasoline lost or destroyed; limitations; requisites; distributor excepted 902Refund to local transit system; interest 902.5Refund to rural transit system; interest 903Refund for tax paid on gasoline purchased or used for designated purposes; interest 904Repealed 904.1Refund; required procedures 905Repealed 906Refunds or credits; rules and regulations 907Refund or deduction; payment of tax in error; warrant; payment; requisites 908Deduction in lieu of warrant for payment of refund 909Gasoline tax refund account 910Class action for refund of tax; prerequisites 1001Repealed 1002Repealed 1003Repealed 1004Repealed 1005Repealed 1006Repealed 1007Repealed 1008Sealing pumps; impoundment of vehicles or tanks; report of meter readings 1009Cumulative remedies 1101Repealed 1102Repealed 1103Requests of another state for information 1104Repealed 1105Repealed 1106Repealed 1107Repealed 1108Repealed 1109Repealed 1110Gallonage totalizers; sealing; installation; evidence 1201Repealed 1202Identification markings on transportation equipment 1203Separate statement of tax rate on sales or delivery slips, bills, or statements 1204Political subdivisions; excise tax prohibited 1205Criminal proceedings; precedence 1206Suit against state to resolve tax dispute; jurisdiction; limitation 1301Repealed 1302Repealed 1303Repealed 1304Repealed 1305Submission of false information on invoice to support refund or credit; forfeiture 1306Fraudulent procurement of refund or credit; offense 1307Submission of multiple invoices for refund; offense 1308Failure to pay tax collected to administrator; offense 1309Distributor; violations; offense 1310Use of untaxed gasoline; offense 1311Use or sale in Indiana of tax-exempt gasoline purchased for export; offense; tax liability; export sales excepted 1312Reckless violations; offense 1313Evasion of tax; offense 1314Failure to keep books and records; penalty 1315Failure to file reports; incomplete reports; civil penalty 1316Breaking fuel pump seals; failure to report meter readings; removing post signs; failure to notify; offenses