Sec. 12. The department shall administer and collect the tax imposed under this chapter, and shall adopt rules fixing the time and manner of reporting, and paying, at monthly intervals the tax imposed under this chapter.
Formerly: Acts 1947, c.278, s.12. As amended by Acts 1980, P.L.61, SEC.14; P.L.109-1988, SEC.15.
Structure Indiana Code
Chapter 1. Petroleum Severance Tax
6-8-1-5. "Petroleum", "Natural Gas", "Oil", and "Barrel of Oil" Defined
6-8-1-11. Payment of Tax; Right of Reimbursement
6-8-1-12. Duties of Department
6-8-1-18. Tax Additional to All Other Taxes
6-8-1-19. Amount Collected From Tax; Failure of Collecting Trustee to Pay; Offense
6-8-1-23. Record Keeping Violations; Offenses
6-8-1-24. Evasion of Tax; Offenses