(a) Every person, including persons engaged in for-hire interstate or intrastate commerce, who:

1. (1) transports gasoline by any manner from a point outside Indiana to a point in Indiana; and

2. (2) is not a licensed distributor;

   shall report to the administrator on forms prescribed by the department all deliveries of gasoline from a point outside Indiana to a point in Indiana.

(b) The reports required by subsection (a) must cover monthly periods and must show the following:

1. (1) The name and address of the person to whom deliveries of gasoline have actually been made.
2. (2) The name and address of the originally named consignee, if gasoline has been delivered to a person other than the originally named consignee.
3. (3) The point of origin, point of delivery, date of delivery, number and initials of each tank car, and the number of gallons contained in each car, if the gasoline has been shipped by rail.
4. (4) The number of gallons contained in the boat, barge, or vessel, if the gasoline has been shipped by water.
5. (5) The number of gallons contained in each tank truck, if the gasoline has been shipped by motor truck.
6. (6) The manner in which the gasoline has been delivered if the delivery is not covered by clauses (1) through (5).
7. (7) Additional information relating to gasoline shipments as the administrator reasonably may require.

(c) Every person, including persons engaged in for-hire interstate or intrastate commerce who:

1. (1) transports gasoline from a point in Indiana to a point outside Indiana; and

2. (2) is not a licensed distributor in Indiana;

   shall report to the administrator on forms prescribed by the department all gasoline transported from a point inside Indiana to a point outside Indiana.

(d) The report required by subsection (c) must be made under oath on a form prescribed by the administrator, must cover monthly periods, and must show the following:

1. (1) The name and address of the person to whom deliveries of gasoline have actually been made.
2. (2) The name and address of the originally named consignee, if gasoline has been delivered to a person other than the originally named consignee.
3. (3) The point of origin, point of delivery, date of delivery, number and initials of each tank car, and the number of gallons contained in each car if the gasoline has been shipped by rail.
4. (4) The name and number of gallons contained in the boat, barge, or vessel if the gasoline has been shipped by water.
5. (5) The registration number and number of gallons contained in each tank truck if the gasoline has been shipped by motor truck.
6. (6) The manner in which the gasoline has been delivered if the delivery is not covered by clauses (1) through (5).

7. (7) Additional information relating to gasoline shipments as the administrator reasonably may require.

   As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.30; P.L.69-1991, SEC.7.