Sec. 30.5. (a) Except as provided in subsection (b), special fuel is exempt from the special fuel tax if:
(1) the special fuel has a nominal biodiesel content of at least twenty percent (20%);
(2) the special fuel is used only for a personal, noncommercial use and is not for resale; and
(3) the individual using the special fuel:
(A) produces the biodiesel content of the special fuel; and
(B) obtains an exemption certificate under subsection (c) before using the special fuel.
(b) The maximum number of gallons of special fuel for which an individual may claim the exemption under this section in a year is equal to:
(1) two thousand (2,000); divided by
(2) the average percentage volume of biodiesel in each gallon used by the individual.
(c) The department shall issue an exemption certificate to an individual who produces evidence of nontaxability under subsection (a)(1), (a)(2), and (a)(3). A certificate issued under this subsection is valid for a period determined by the department, but not to exceed five (5) years. The department may allow an individual to renew an exemption certification for additional five (5) year periods. An exemption certificate applies only to special fuel described in subsection (a). An individual holding a certificate issued under this subsection shall notify the department:
(1) of any address change by the individual; and
(2) when the individual ceases using special fuel that is exempt under this section.
(d) An individual who is issued an exemption certificate under this section must submit to the department a report, in a form prescribed by the department, not later than January 20 of each year. The report must include:
(1) the number of gallons of special fuel in the immediately preceding year; and
(2) the average percentage volume of biodiesel in each gallon of special fuel;
to which the exemption was applied in the calendar year ending on the immediately preceding December 31.
(e) An individual who is issued an exemption certificate under this section is not subject to the reporting requirements under section 35 of this chapter.
As added by P.L.33-2007, SEC.2.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
6-6-2.5-8. "Destination State"
6-6-2.5-13.1. "Import Verification Number"
6-6-2.5-14. "Invoiced Gallons"
6-6-2.5-16.1. "Permissive Supplier"
6-6-2.5-16.5. "Natural Gas Product"
6-6-2.5-22.5. "Special Fuel Gallon"
6-6-2.5-25. "Terminal Operator"
6-6-2.5-25.1. "Transfer in Bulk Into or Within a Terminal"
6-6-2.5-26.1. "Transport Truck"
6-6-2.5-26.2. "Two Party Exchange"
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
6-6-2.5-38. 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
6-6-2.5-42. Application for License; Form and Content; Investigation
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
6-6-2.5-48. 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
6-6-2.5-57. Terminal Operators; Reporting Requirements; Inventory Records
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
6-6-2.5-64. Civil Penalties; Exemption
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
6-6-2.5-71. Sealing Special Fuel or Kerosene Pump; Compliance; Penalty