Indiana Code
Chapter 2.5. Special Fuel Tax
6-6-2.5-11. Repealed

Indiana Code

Title 6. Taxation

Article 6. Motor Fuel and Vehicle Excise Taxes

Chapter 2.5. Special Fuel Tax

6-6-2.5-1. "Alternative Fuel"

6-6-2.5-1.5. "Biodiesel"

6-6-2.5-2. "Blender"

6-6-2.5-3. "Blending"

6-6-2.5-4. "Bulk End User"

6-6-2.5-5. "Bulk Plant"

6-6-2.5-6. "Commissioner"

6-6-2.5-7. "Department"

6-6-2.5-8. "Destination State"

6-6-2.5-8.5. "Dyed Fuel User"

6-6-2.5-9. "Export"

6-6-2.5-10. "Exporter"

6-6-2.5-11. Repealed

6-6-2.5-12. "Heating Oil"

6-6-2.5-13. "Import"

6-6-2.5-13.1. "Import Verification Number"

6-6-2.5-14. "Invoiced Gallons"

6-6-2.5-15. "Liquid"

6-6-2.5-16. "Motor Vehicle"

6-6-2.5-16.1. "Permissive Supplier"

6-6-2.5-16.5. "Natural Gas Product"

6-6-2.5-17. "Person"

6-6-2.5-18. "Public Highway"

6-6-2.5-19. "Rack"

6-6-2.5-20. "Received"

6-6-2.5-21. "Retailer"

6-6-2.5-22. "Special Fuel"

6-6-2.5-22.5. "Special Fuel Gallon"

6-6-2.5-23. "Supplier"

6-6-2.5-24. "Terminal"

6-6-2.5-25. "Terminal Operator"

6-6-2.5-25.1. "Transfer in Bulk Into or Within a Terminal"

6-6-2.5-25.9. "Transporter"

6-6-2.5-26. "Transmix"

6-6-2.5-26.1. "Transport Truck"

6-6-2.5-26.2. "Two Party Exchange"

6-6-2.5-26.5. "Truck Stop"

6-6-2.5-27. "Wholesaler"

6-6-2.5-28. License Tax; Presumptions; Computation; Liability for Collection and Remittance; Sulfur Content; Penalty

6-6-2.5-29. Inventory Tax; Exclusions; Amount

6-6-2.5-30. Exemptions From Special Fuel Tax; Provision of Export Information; Refunds

6-6-2.5-30.5. Exemption From Special Fuel Tax; Restricted Personal, Noncommercial Use

6-6-2.5-31. Exempted Special Fuels; Dye Requirements and Specifications; Markers

6-6-2.5-32. Refunds; Circumstances; Claims; Investigations

6-6-2.5-32.5. Refund of Special Fuel Tax; Qualification; Claim for Refund

6-6-2.5-33. Payment of Interest on Refund Claim

6-6-2.5-34. Supplier Deduction for Gallons Purchased; Prohibition; Customer Refunds; Application

6-6-2.5-35. Collection and Remittance of Special Fuel Tax

6-6-2.5-36. Remittance of Tax; Procedures; Deadline

6-6-2.5-37. Costs of Collection, Reporting, and Remittance; Retention of Portion of Remittance; Amount; Failure to Report or Remit on Time

6-6-2.5-38. Duties and Responsibilities of Supplier in Collection of Tax; Liability

6-6-2.5-39. Consumption of Tax-Exempt Dyed or Marked Fuel for Nonexempt Purpose; Remittance of Tax

6-6-2.5-40. Transportation of Special Fuel; Requirements and Procedures; Violations

6-6-2.5-41. Licenses

6-6-2.5-42. Application for License; Form and Content; Investigation

6-6-2.5-43. Repealed

6-6-2.5-44. Surety Bond or Cash Deposit; Filing by Applicants

6-6-2.5-45. Disclosure of Financial Records; Increase in Bond or Cash Deposit

6-6-2.5-46. Filing of New Bond; Conditions; Cancellation of License; Reduction of Cash Deposit by Judgment; Additional Deposit

6-6-2.5-47. Deposit Insufficient to Ensure Payment; Written Demand to File New Bond; Requirements; Cancellation of License

6-6-2.5-48. Release of Surety From Liability; Written Request; Notice; Cancellation

6-6-2.5-49. Denial of License; Hearing; Notice

6-6-2.5-50. Issuance of License

6-6-2.5-51. Validity of License

6-6-2.5-52. Transfer of License; Prohibition

6-6-2.5-53. Display of License at Place of Business

6-6-2.5-54. Discontinuance of Business; Surrender of License

6-6-2.5-55. Notice of Discontinuance, Sale, or Transfer of Business; Content; Liability

6-6-2.5-56. Repealed

6-6-2.5-56.5. Suppliers, Permissive Suppliers, and Licensed Importers; Reporting Requirements; Violations

6-6-2.5-57. Terminal Operators; Reporting Requirements; Inventory Records

6-6-2.5-58. Final Report Upon Discontinuance, Sale, or Transfer of Business or Revocation of License; Payment of Taxes and Penalties

6-6-2.5-59. Exporters; Reporting Requirements

6-6-2.5-60. Transporters; Reporting Requirements; Failure to Report; Penalty; Waiver of Report

6-6-2.5-61. Composite and Modified Reports

6-6-2.5-62. Special Fuel Restrictions; Violations; Exemptions

6-6-2.5-63. Failure of Suppliers, Permissive Suppliers, Importers, and Blenders to Collect or Timely Remit Tax; Penalties

6-6-2.5-64. Civil Penalties; Exemption

6-6-2.5-65. Shipping Documents; Violations; Impoundment, Seizure, and Sale of Vehicle; Evidence; Release

6-6-2.5-66. Listed Tax

6-6-2.5-67. Use of Tax Revenues

6-6-2.5-68. Deposit of Revenue

6-6-2.5-69. Class Actions for Refund of Tax; Prerequisites

6-6-2.5-70. Inspections

6-6-2.5-71. Sealing Special Fuel or Kerosene Pump; Compliance; Penalty

6-6-2.5-72. Reports; Electronic Filing