Indiana Code
Article 8. Miscellaneous
Chapter 1. Petroleum Severance Tax

6-8-1-1. "Person" Defined - Sec. 1. As used in this chapter, "person" means any...

6-8-1-2. "Department" Defined - Sec. 2. As used in this chapter, "department" refers to...

6-8-1-3. "Taxpayer" Defined - Sec. 3. As used in this chapter, "taxpayer" means any...

6-8-1-4. "Value" Defined - Sec. 4. As used in this chapter, "value" means the...

6-8-1-5. "Petroleum", "Natural Gas", "Oil", and "Barrel of Oil" Defined - Sec. 5. (a) As used in this chapter, "petroleum" means...

6-8-1-6. "Producer" Defined - Sec. 6. As used in this chapter, "producer" means a...

6-8-1-7. "Owner" Defined - Sec. 7. As used in this chapter, "owner" means a...

6-8-1-8. Rate of Taxation - Sec. 8. A tax at a rate equal to the...

6-8-1-9. Tax Liens - Sec. 9. The tax imposed by section 8 of this...

6-8-1-10. Liability for Tax - Sec. 10. Any person purchasing or receiving possession of such...

6-8-1-11. Payment of Tax; Right of Reimbursement - Sec. 11. A person reporting and paying a tax levied...

6-8-1-12. Duties of Department - Sec. 12. The department shall administer and collect the tax...

6-8-1-13. Repealed - Formerly: Acts 1947, c.278, s.13. Repealed by Acts 1980, P.L.61,...

6-8-1-14. Repealed - Formerly: Acts 1947, c.278, s.14. Repealed by Acts 1980, P.L.61,...

6-8-1-15. Repealed - Formerly: Acts 1947, c.278, s.15. Repealed by Acts 1980, P.L.61,...

6-8-1-16. Repealed - Formerly: Acts 1947, c.278, s.16. Repealed by Acts 1980, P.L.61,...

6-8-1-17. Repealed - Formerly: Acts 1947, c.278, s.17. Repealed by Acts 1980, P.L.61,...

6-8-1-18. Tax Additional to All Other Taxes - Sec. 18. The tax imposed by this chapter shall be...

6-8-1-19. Amount Collected From Tax; Failure of Collecting Trustee to Pay; Offense - Sec. 19. Any person charging against or deducting from any...

6-8-1-20. Repealed - Formerly: Acts 1947, c.278, s.20. Repealed by Acts 1980, P.L.61,...

6-8-1-21. Repealed - Formerly: Acts 1947, c.278, s.21. Repealed by Acts 1980, P.L.61,...

6-8-1-22. Repealed - Formerly: Acts 1947, c.278, s.22. Repealed by Acts 1980, P.L.61,...

6-8-1-23. Record Keeping Violations; Offenses - Sec. 23. (a) It is a Class C infraction for...

6-8-1-24. Evasion of Tax; Offenses - Sec. 24. It is a Class B misdemeanor for a...

6-8-1-25. Repealed - Formerly: Acts 1947, c.278, s.25. Repealed by Acts 1980, P.L.61,...

6-8-1-26. Repealed - Formerly: Acts 1947, c.278, s.26. Repealed by Acts 1980, P.L.61,...

6-8-1-27. Disposition of Revenues - Sec. 27. (a) Money received under this chapter shall be...

6-8-1-28. Reversion of Oil and Gas Fund - Sec. 28. No part of the oil and gas fund...