Sec. 12. The aviation fuel excise taxes a retailer collects on the sale of aviation fuel belong to the state. Except as provided in section 11 of this chapter, a retailer shall hold the money in trust for the state and for payment to the department. A retailer shall report and remit state gross retail and use taxes through the department's online tax filing program. In the case of a corporation or partnership, each officer, employee, or member of the employer who is in that capacity is under a duty to collect the tax, and is personally liable for the tax, penalty, and interest.
As added by P.L.288-2013, SEC.67.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 13. Aviation Fuel Excise Tax
6-6-13-8. Exemption Certificates
6-6-13-9. Schedule of Remittance
6-6-13-10. Method of Remittance
6-6-13-11. Collection Allowance
6-6-13-12. Excise Tax Collected Held in Trust; Personal Liability
6-6-13-13. Failure to Collect or Remit; Monetary Penalties; Criminal Liability