Sec. 36. All suppliers required to remit the special fuel tax shall remit the special fuel taxes due by electronic fund transfer (as defined in IC 4-8.1-2-7) or by delivering in person or by overnight courier a payment by cashier's check, certified check, or money order to the department. The transfer or payment shall be made on or before the date the tax is due.
As added by P.L.277-1993(ss), SEC.44.
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