Sec. 20. (a) Each refiner or terminal operator and each qualified distributor that is required to remit gasoline use tax under this chapter shall remit the tax due to the department semimonthly, through the department's online tax filing system, according to the following schedule:
(1) On or before the tenth day of each month for gasoline sold after the fifteenth day and before the end of the preceding month.
(2) On or before the twenty-fifth day of each month for gasoline sold after the end of the preceding month and before the sixteenth day of the month in which the gasoline was sold.
(b) Before the end of each month, each refiner or terminal operator and each qualified distributor shall file an electronic report covering the taxes owed and the gallons of gasoline sold or shipped during the preceding month. The report must include the following:
(1) The number of gallons of gasoline sold or shipped during the preceding month, identifying each purchaser or receiver as required by the department.
(2) The amount of tax paid by each purchaser or recipient.
(3) Any other information reasonably required by the department, including statistics to meet federal requirements.
(c) The gasoline use tax collected under this chapter shall be deposited in the same manner as state gross retail and use taxes are required to be deposited under IC 6-2.5-10-1.
As added by P.L.227-2013, SEC.1.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 3.5. Collection of Use Tax on Gasoline
6-2.5-3.5-3. "Federal Gasoline Tax"
6-2.5-3.5-5. "Indiana Gasoline Tax"
6-2.5-3.5-8. "Purchase or Shipment"
6-2.5-3.5-9. "Qualified Distributor"
6-2.5-3.5-11. "Terminal Operator"
6-2.5-3.5-12. "Total Price per Unit"
6-2.5-3.5-15. Monthly Notice of the Gasoline Use Tax Rate
6-2.5-3.5-16. Remittance of Gasoline Use Tax to the Department
6-2.5-3.5-17. Permit to Receive Gasoline Without Paying the Gasoline Use Tax
6-2.5-3.5-18. Bond Associated With a Permit
6-2.5-3.5-19. Collection of Gasoline Use Tax
6-2.5-3.5-20. Remittance of Gasoline Use Tax; Reporting
6-2.5-3.5-21. Invoicing; Sales to Exempt Purchasers
6-2.5-3.5-22. Purchases or Shipments of Gasoline to or From Locations Outside Indiana
6-2.5-3.5-23. Consequences for Failure to Pay and Failure to File
6-2.5-3.5-24. Display of Price
6-2.5-3.5-25. Exempt Transactions; Refunds; Procedures
6-2.5-3.5-26. Relation to the State Gross Retail Tax; Exemptions