Collections
Indiana Code
Title 6
8
Chapter 1
IC 6-8-1
Petroleum Severance Tax
Learn More
Log In
Sign Up
1
"Person" defined
2
"Department" defined
3
"Taxpayer" defined
4
"Value" defined
5
"Petroleum", "natural gas", "oil", and "barrel of oil" defined
5.5
"Petroleum gatherer" defined
6
"Producer" defined
6.5
"Purchaser" defined
7
"Owner" defined
8
Tax imposed; rate of taxation; responsibility to report tax; contents of report; certain events nontaxable
9
Tax liens; purchaser personally liable for tax; right to reimbursement; refund
10
Repealed
11
Payment of tax; right of reimbursement
12
Duties of department
13
Repealed
14
Repealed
15
Repealed
16
Repealed
17
Repealed
18
Tax additional to all other taxes
19
Amount collected from tax; failure of collecting trustee to pay; offense
19.5
Application for refund; form
20
Repealed
21
Repealed
22
Repealed
23
Record keeping violations; offenses
24
Evasion of tax; offenses
25
Repealed
26
Repealed
27
Disposition of revenues
28
Reversion of oil and gas fund