As added by Acts 1980, P.L.10, SEC.7. Amended by Acts 1981, P.L.88, SEC.5. Repealed by P.L.59-1985, SEC.37.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
6-6-1.1-102. Application of Definitions and Rules of Construction
6-6-1.1-104. Rules of Construction
6-6-1.1-105. Citation to Prior Law
6-6-1.1-201. Rate and Burden of Tax
6-6-1.1-202. Time Considered Received; In-State Gasoline; Withdrawal From Refinery or Terminal
6-6-1.1-203. Time Considered Received; Imported Gasoline; Storage
6-6-1.1-204. Time Considered Received; Imported Gasoline; Use Directly From Transport
6-6-1.1-205. Time Considered Received; Imported Gasoline; Transport by Licensed Distributor
6-6-1.1-206. Time Considered Received; In-State Gasoline Produced or Blended
6-6-1.1-208. Imported Gasoline; Motor Vehicle Fuel Supply Tanks; Exemption
6-6-1.1-209. Inventory Tax; Imposition; Computation; Listed Tax
6-6-1.1-302. Application for Exemption Permit; Persons Eligible
6-6-1.1-303. Application for Exemption Permit; Form; Fee
6-6-1.1-304. Application for Exemption Permit; Investigation
6-6-1.1-305. Exemption Permit Holders; Issuance of Certificate to Distributors
6-6-1.1-401. License to Distributor; Requirement
6-6-1.1-402. License to Distributor; Application; Contents
6-6-1.1-403. License to Distributor; Denial; Grounds; Hearing
6-6-1.1-404. License to Distributor; Foreign Corporations
6-6-1.1-405. License to Distributor; Financial Statement; Fee
6-6-1.1-405.5. Investigations to Enforce Chapter
6-6-1.1-406. License to Distributor; Bond, Letter of Credit, or Cash Deposit
6-6-1.1-407. Bond or Letter of Credit of Distributor Unsatisfactory; Reduction of Cash Deposit
6-6-1.1-410. Financial Statements; Increased Bond, Letter of Credit, or Cash Deposit Amounts
6-6-1.1-411. Temporary License; Investigation; Conditions and Requirements
6-6-1.1-412. Permanent License; Minimum Gallonage
6-6-1.1-413. No Permanent License; Insufficient Gallonage
6-6-1.1-414. License Nonassignable; New License Required
6-6-1.1-415. Cancellation of Distributor's License; Grounds; Notice; Hearing
6-6-1.1-416. Cancellation of License on Distributor's Request; Requisites
6-6-1.1-417. Cancellation of Distributor's License for Inactiveness; Notice
6-6-1.1-418. Listing of Licensed Distributors; Index of Applications and Bonds
6-6-1.1-501. Monthly Reports to Determine Tax Liability; Itemized Contents
6-6-1.1-502. Monthly Payment of Tax Due; Computation
6-6-1.1-504. Purchaser Other Than Licensed Distributor; Same Reports; Payment of Tax
6-6-1.1-512. Discontinuance, Sale, or Transfer of Distributor's Business; Notice to Administrator
6-6-1.1-515. Reports; Electronic Filing
6-6-1.1-606. Monthly Reports of All Deliveries of Gasoline in and From Indiana; Forms; Contents
6-6-1.1-606.6. Penalties; Improper Delivery of Gasoline
6-6-1.1-608. Waiver of Reports Required by Ic 6-6-1.1-606 and Ic 6-6-1.1-607; Time Limitations
6-6-1.1-701. Deduction for Exempted Gasoline
6-6-1.1-702. Sale or Exchange Agreement; Deduction
6-6-1.1-703. Sale of Tax Exempt Gasoline; Deduction
6-6-1.1-704. Refund or Deduction
6-6-1.1-705. Deduction for Evaporation, Shrinkage, Losses, and Tax Related Expenses
6-6-1.1-801.5. Tax Receipts; Transfer
6-6-1.1-802. Deposit of Tax Receipts
6-6-1.1-803. Refunds and Costs; Payment
6-6-1.1-805. Motor Fuel Tax Fund; Transfer of Residue Balance to Highway Account
6-6-1.1-902. Refund to Local Transit System; Interest
6-6-1.1-902.5. Refund to Rural Transit System; Interest
6-6-1.1-903. Refund for Tax Paid on Gasoline Purchased or Used for Designated Purposes; Interest
6-6-1.1-904.1. Refund; Required Procedures
6-6-1.1-906. Refunds or Credits; Rules and Regulations
6-6-1.1-907. Refund or Deduction; Payment of Tax in Error; Warrant; Payment; Requisites
6-6-1.1-908. Deduction in Lieu of Warrant for Payment of Refund
6-6-1.1-909. Gasoline Tax Refund Account
6-6-1.1-910. Class Action for Refund of Tax; Prerequisites
6-6-1.1-1008. Sealing Pumps; Impoundment of Vehicles or Tanks; Report of Meter Readings
6-6-1.1-1009. Cumulative Remedies
6-6-1.1-1103. Requests of Another State for Information
6-6-1.1-1110. Gallonage Totalizers; Sealing; Installation; Evidence
6-6-1.1-1202. Identification Markings on Transportation Equipment
6-6-1.1-1203. Separate Statement of Tax Rate on Sales or Delivery Slips, Bills, or Statements
6-6-1.1-1204. Political Subdivisions; Excise Tax Prohibited
6-6-1.1-1205. Criminal Proceedings; Precedence
6-6-1.1-1206. Suit Against State to Resolve Tax Dispute; Jurisdiction; Limitation
6-6-1.1-1305. Submission of False Information on Invoice to Support Refund or Credit; Forfeiture
6-6-1.1-1306. Fraudulent Procurement of Refund or Credit; Offense
6-6-1.1-1307. Submission of Multiple Invoices for Refund; Offense
6-6-1.1-1308. Failure to Pay Tax Collected to Administrator; Offense
6-6-1.1-1309. Distributor; Violations; Offense
6-6-1.1-1310. Use of Untaxed Gasoline; Offense
6-6-1.1-1312. Reckless Violations; Offense
6-6-1.1-1313. Evasion of Tax; Offense
6-6-1.1-1314. Failure to Keep Books and Records; Penalty
6-6-1.1-1315. Failure to File Reports; Incomplete Reports; Civil Penalty