Sec. 70. (a) The department may conduct inspections for and enforce the laws concerning coloration of diesel fuel violations, sulfur content violations, marker violations, and shipping paper violations at any place where taxable fuel is or may be loaded in transport vehicles, produced, or stored. These places may include, but are not limited to:
(1) a terminal;
(2) a fuel storage facility that is not a terminal;
(3) a retail fuel facility; or
(4) a designated inspection site (defined as any state highway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the commissioner).
(b) Inspections to determine violations under this chapter and enforcement of this chapter may be conducted by the state police department, agents of the department, Indiana state police motor carrier inspectors (in addition to their duties defined under IC 10-11-2-26), and any other law enforcement officer through procedures established by the department. Agents of the department have the same power and authority provided to authorized personnel under IC 16-44-2-11 and IC 16-44-2-12.
(c) The department may determine and approve all equipment used to test dyes, markers, and the chemical composition of fuel inspected under this chapter.
As added by P.L.18-1994, SEC.37. Amended by P.L.85-1995, SEC.29; P.L.2-2003, SEC.37.
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