Sec. 606. (a) Every person, including persons engaged in for-hire interstate or intrastate commerce, who:
(1) transports gasoline by any manner from a point outside Indiana to a point in Indiana; and
(2) is not a licensed distributor;
shall report to the administrator on forms prescribed by the department all deliveries of gasoline from a point outside Indiana to a point in Indiana.
(b) The reports required by subsection (a) must cover monthly periods and must show the following:
(1) The name and address of the person to whom deliveries of gasoline have actually been made.
(2) The name and address of the originally named consignee, if gasoline has been delivered to a person other than the originally named consignee.
(3) The point of origin, point of delivery, date of delivery, number and initials of each tank car, and the number of gallons contained in each car, if the gasoline has been shipped by rail.
(4) The number of gallons contained in the boat, barge, or vessel, if the gasoline has been shipped by water.
(5) The number of gallons contained in each tank truck, if the gasoline has been shipped by motor truck.
(6) The manner in which the gasoline has been delivered if the delivery is not covered by clauses (1) through (5).
(7) Additional information relating to gasoline shipments as the administrator reasonably may require.
(c) Every person, including persons engaged in for-hire interstate or intrastate commerce who:
(1) transports gasoline from a point in Indiana to a point outside Indiana; and
(2) is not a licensed distributor in Indiana;
shall report to the administrator on forms prescribed by the department all gasoline transported from a point inside Indiana to a point outside Indiana.
(d) The report required by subsection (c) must be made under oath on a form prescribed by the administrator, must cover monthly periods, and must show the following:
(1) The name and address of the person to whom deliveries of gasoline have actually been made.
(2) The name and address of the originally named consignee, if gasoline has been delivered to a person other than the originally named consignee.
(3) The point of origin, point of delivery, date of delivery, number and initials of each tank car, and the number of gallons contained in each car if the gasoline has been shipped by rail.
(4) The name and number of gallons contained in the boat, barge, or vessel if the gasoline has been shipped by water.
(5) The registration number and number of gallons contained in each tank truck if the gasoline has been shipped by motor truck.
(6) The manner in which the gasoline has been delivered if the delivery is not covered by clauses (1) through (5).
(7) Additional information relating to gasoline shipments as the administrator reasonably may require.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.30; P.L.69-1991, SEC.7.
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