IC 6-6-2.5 – Special Fuel Tax | Midpage1"Alternative fuel"1.5"Biodiesel"2"Blender"3"Blending"4"Bulk end user"5"Bulk plant"6"Commissioner"6.5"Compressed natural gas product fuel station"7"Department"8"Destination state"8.5"Dyed fuel user"9"Export"10"Exporter"11Repealed12"Heating oil"13"Import"13.1"Import verification number"14"Invoiced gallons"15"Liquid"16"Motor vehicle"16.1"Permissive supplier"16.5"Natural gas product"17"Person"18"Public highway"19"Rack"20"Received"21"Retailer"22"Special fuel"22.5"Special fuel gallon"23"Supplier"24"Terminal"25"Terminal operator"25.1"Transfer in bulk into or within a terminal"25.9"Transporter"26"Transmix"26.1"Transport truck"26.2"Two party exchange"26.5"Truck stop"27"Wholesaler"28License tax; presumptions; computation; liability for collection and remittance; sulfur content; penalty29Inventory tax; exclusions; amount30Exemptions from special fuel tax; provision of export information; refunds30.5Exemption from special fuel tax; restricted personal, noncommercial use31Exempted special fuels; dye requirements and specifications; markers32Refunds; circumstances; claims; investigations32.5Refund of special fuel tax; qualification; claim for refund32.7Refund of special fuel tax; compressed natural gas product fuel station; computation; collection allowance33Payment of interest on refund claim34Supplier deduction for gallons purchased; prohibition; customer refunds; application35Collection and remittance of special fuel tax36Remittance of tax; procedures; deadline37Costs of collection, reporting, and remittance; retention of portion of remittance; amount; failure to report or remit on time38Duties and responsibilities of supplier in collection of tax; liability39Consumption of tax-exempt dyed or marked fuel for nonexempt purpose; remittance of tax40Transportation of special fuel; requirements and procedures; violations41Licenses42Application for license; form and content; investigation43Repealed44Surety bond or cash deposit; filing by applicants45Disclosure of financial records; increase in bond or cash deposit46Filing of new bond; conditions; cancellation of license; reduction of cash deposit by judgment; additional deposit47Deposit insufficient to ensure payment; written demand to file new bond; requirements; cancellation of license48Release of surety from liability; written request; notice; cancellation49Denial of license; hearing; notice50Issuance of license51Validity of license52Transfer of license; prohibition53Display of license at place of business54Discontinuance of business; surrender of license55Notice of discontinuance, sale, or transfer of business; content; liability56Repealed56.5Suppliers, permissive suppliers, and licensed importers; reporting requirements; violations57Terminal operators; reporting requirements; inventory records58Final report upon discontinuance, sale, or transfer of business or revocation of license; payment of taxes and penalties59Exporters; reporting requirements60Transporters; reporting requirements; failure to report; penalty; waiver of report61Composite and modified reports62Special fuel restrictions; violations; exemptions63Failure of suppliers, permissive suppliers, importers, and blenders to collect or timely remit tax; penalties64Civil penalties; exemption65Shipping documents; violations; impoundment, seizure, and sale of vehicle; evidence; release66Listed tax67Use of tax revenues68Deposit of revenue69Class actions for refund of tax; prerequisites70Inspections71Sealing special fuel or kerosene pump; compliance; penalty72Reports; electronic filing