"Taxes held in trust" means a listed tax:

1. (1) that is collected or received by a taxpayer from the taxpayer's customer;
2. (2) withheld by the taxpayer for amounts paid or credited to an individual or other entity pursuant to IC 6-3 or IC 6-5.5 ; or

3. (3) held in trust or as an agent of the state under the applicable listed tax;

   which upon receipt or accrual becomes property of the state. The term includes, but is not limited to, the following listed taxes: the state gross retail and use taxes ( IC 6-2.5 ); withholding for the adjusted gross income tax ( IC 6-3 ); withholding for the local income tax ( IC 6-3.6 ); withholding for the financial institutions tax ( IC 6-5.5 ); the gasoline tax ( IC 6-6-1.1 ); the special fuel tax ( IC 6-6-2.5 ); the auto rental excise tax ( IC 6-6-9 ); the aviation fuel excise tax ( IC 6-6-13 ); the heavy equipment rental excise tax ( IC 6-6-15 ); the vehicle sharing excise tax ( IC 6-6-16 ); the electronic cigarette tax ( IC 6-7-4 ); the various innkeeper's taxes ( IC 6-9 ); and the various food and beverage taxes ( IC 6-9 ).

As added by P.L.128-2026, SEC.66.