1. (a) The tax imposed under this chapter is a lien upon such petroleum from the time of its severance from the land until such tax, plus any penalties and interest attributable to those taxes, is fully paid. The responsibility for the lien follows such petroleum products in the hands of the purchaser or the petroleum gatherer.
2. (b) Any person purchasing or receiving possession of petroleum upon which tax (including any penalties and interest attributable to the tax) has not been paid becomes personally liable for the lien from the time of its severance from the land and must report and pay the tax imposed under this chapter, plus any penalties and interest attributable to the tax, to the state.
3. (c) If the purchaser or the person having possession of petroleum products pays the amount of the petroleum severance tax, the purchaser or person shall be entitled to reimbursement from the owners or producers. By paying the petroleum severance tax, these purchasers or possessors of petroleum products are not subject to any suit or action for recovery by the owners or producers of petroleum products. Any remedy of such owners or producers is exclusively by way of claim for refund and litigation upon such claim for refund with the department.
4. (d) If a person responsible for paying this tax fails to do so in a timely fashion, that person shall be subject to standard penalties and interest under IC 6-8.1-10 .

As amended by P.L.109-1988, SEC.13; P.L.128-2026, SEC.59.