Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 1.1. Gasoline Tax

6-6-1.1-202. Time Considered Received; In-State Gasoline; Withdrawal From Refinery or Terminal - Sec. 202. (a) For purposes of this chapter, gasoline is...

6-6-1.1-203. Time Considered Received; Imported Gasoline; Storage - Sec. 203. Gasoline is received by the owner at the...

6-6-1.1-204. Time Considered Received; Imported Gasoline; Use Directly From Transport - Sec. 204. If the gasoline referred to in section 203...

6-6-1.1-205. Time Considered Received; Imported Gasoline; Transport by Licensed Distributor - Sec. 205. Gasoline shipped or brought into this state by...

6-6-1.1-206. Time Considered Received; In-State Gasoline Produced or Blended - Sec. 206. Gasoline produced, compounded, or blended in this state...

6-6-1.1-207. Time Considered Received; In-State Gasoline Not Covered by Ic 6-6-1.1-202 Through Ic 6-6-1.1-206 - Sec. 207. Gasoline acquired in this state by any person...

6-6-1.1-208. Imported Gasoline; Motor Vehicle Fuel Supply Tanks; Exemption - Sec. 208. Any person who brings gasoline into this state...

6-6-1.1-209. Inventory Tax; Imposition; Computation; Listed Tax - Sec. 209. (a) Persons having title to gasoline in storage...

6-6-1.1-301. Exemptions - Sec. 301. The following transactions are exempt from the gasoline...

6-6-1.1-302. Application for Exemption Permit; Persons Eligible - Sec. 302. The following persons may apply to the administrator...

6-6-1.1-303. Application for Exemption Permit; Form; Fee - Sec. 303. (a) A person must apply for an exemption...

6-6-1.1-304. Application for Exemption Permit; Investigation - Sec. 304. The administrator may make any investigation he considers...

6-6-1.1-305. Exemption Permit Holders; Issuance of Certificate to Distributors - Sec. 305. A person who holds an exemption permit may...

6-6-1.1-401. License to Distributor; Requirement - Sec. 401. A person desiring to receive gasoline within Indiana...

6-6-1.1-402. License to Distributor; Application; Contents - Sec. 402. To obtain a license, every person desiring to...

6-6-1.1-403. License to Distributor; Denial; Grounds; Hearing - Sec. 403. (a) The administrator may refuse to issue a...

6-6-1.1-404. License to Distributor; Foreign Corporations - Sec. 404. No license may be issued to a foreign...

6-6-1.1-405. License to Distributor; Financial Statement; Fee - Sec. 405. No license may be issued unless the application...

6-6-1.1-405.5. Investigations to Enforce Chapter - Sec. 405.5. The administrator may make any investigation the administrator...

6-6-1.1-406. License to Distributor; Bond, Letter of Credit, or Cash Deposit - Sec. 406. (a) Concurrently with the filing of an application...

6-6-1.1-407. Bond or Letter of Credit of Distributor Unsatisfactory; Reduction of Cash Deposit - Sec. 407. (a) The administrator may require a distributor to...

6-6-1.1-408. Amount of Bond, Letter of Credit, or Cash Deposit Insufficient; New Requirements; Cancellation of Certificate - Sec. 408. (a) If the administrator reasonably determines that the...

6-6-1.1-409. Release of Surety of Distributor's Bond or Institution Issuing Letter of Credit; Retaining Cash Deposit; Notice; Cancellation of License - Sec. 409. (a) Sixty (60) days after making a written...

6-6-1.1-410. Financial Statements; Increased Bond, Letter of Credit, or Cash Deposit Amounts - Sec. 410. The administrator may in his reasonable discretion require...

6-6-1.1-411. Temporary License; Investigation; Conditions and Requirements - Sec. 411. The administrator may make any investigation he considers...

6-6-1.1-412. Permanent License; Minimum Gallonage - Sec. 412. If an Indiana based distributor distributes at least...

6-6-1.1-413. No Permanent License; Insufficient Gallonage - Sec. 413. If an Indiana based distributor does not distribute...

6-6-1.1-414. License Nonassignable; New License Required - Sec. 414. A license issued under this chapter is not...

6-6-1.1-415. Cancellation of Distributor's License; Grounds; Notice; Hearing - Sec. 415. (a) The administrator may, after fifteen (15) days...

6-6-1.1-416. Cancellation of License on Distributor's Request; Requisites - Sec. 416. A distributor may make a written request to...

6-6-1.1-417. Cancellation of Distributor's License for Inactiveness; Notice - Sec. 417. If the administrator determines that a distributor has...

6-6-1.1-418. Listing of Licensed Distributors; Index of Applications and Bonds - Sec. 418. The administrator shall keep a file and alphabetical...

6-6-1.1-501. Monthly Reports to Determine Tax Liability; Itemized Contents - Sec. 501. To determine his tax liability under this chapter,...

6-6-1.1-502. Monthly Payment of Tax Due; Computation - Sec. 502. (a) Except as provided in subsection (b), at...

6-6-1.1-503. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-504. Purchaser Other Than Licensed Distributor; Same Reports; Payment of Tax - Sec. 504. Every person other than a licensed distributor who...

6-6-1.1-505. Repealed - As added by Acts 1979, P.L.79, SEC.1. Amended by Acts...

6-6-1.1-506. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-507. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-508. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-509. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-510. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-511. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-512. Discontinuance, Sale, or Transfer of Distributor's Business; Notice to Administrator - Sec. 512. If a distributor intends to discontinue, sell, or...

6-6-1.1-513. Discontinuance, Sale, or Transfer of Distributor's Business; Accrued Tax Liabilities Due and Payable - Sec. 513. Notwithstanding any other provision of this chapter, any...

6-6-1.1-514. Sale or Transfer of Distributor's Business; Liability of Purchaser or Transferee for Any Accrued Unpaid Tax, Penalty, and Interest - Sec. 514. If a distributor fails to give notice to...

6-6-1.1-515. Reports; Electronic Filing - Sec. 515. The administrator may require that all reports required...

6-6-1.1-601. Repealed - As added by Acts 1979, P.L.79, SEC.1. Amended by Acts...

6-6-1.1-602. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-603. Repealed - As added by Acts 1979, P.L.79, SEC.1. Amended by Acts...

6-6-1.1-604. Repealed - As added by Acts 1979, P.L.79, SEC.1. Amended by Acts...

6-6-1.1-605. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-606. Monthly Reports of All Deliveries of Gasoline in and From Indiana; Forms; Contents - Sec. 606. (a) Every person, including persons engaged in for-hire...

6-6-1.1-606.5. Registration and Licensure of Persons Transporting Gasoline in and From Indiana; Persons Qualified to Accept Delivery of Gasoline; Transporter Emblems; Language of Invoices or Manifests; Legitimate Diversion - Sec. 606.5. (a) Every person included within the terms of...

6-6-1.1-606.6. Penalties; Improper Delivery of Gasoline - Sec. 606.6. (a) Except as provided in subsection (c), every...

6-6-1.1-607. Monthly Accounting of All Gasoline Delivered to or Withdrawn From Refinery or Terminal; Lessor Report of Leased Storage Space - Sec. 607. (a) Every person owning or operating a refinery...

6-6-1.1-608. Waiver of Reports Required by Ic 6-6-1.1-606 and Ic 6-6-1.1-607; Time Limitations - Sec. 608. The reports required by sections 606 and 607...

6-6-1.1-701. Deduction for Exempted Gasoline - Sec. 701. A licensed distributor who receives gasoline that qualifies...

6-6-1.1-702. Sale or Exchange Agreement; Deduction - Sec. 702. A licensed distributor who receives gasoline in Indiana...

6-6-1.1-703. Sale of Tax Exempt Gasoline; Deduction - Sec. 703. A licensed distributor who sells tax exempt gasoline...

6-6-1.1-704. Refund or Deduction - Sec. 704. A licensed distributor who pays any gasoline tax...

6-6-1.1-705. Deduction for Evaporation, Shrinkage, Losses, and Tax Related Expenses - Sec. 705. (a) If a monthly report is filed and...

6-6-1.1-801. Tax Collected by Distributor as State Money in Trust; Liability; Use Restricted to Authorized Purposes - Sec. 801. Until a distributor pays the license tax on...

6-6-1.1-801.5. Tax Receipts; Transfer - Sec. 801.5. The administrator shall transfer the first seventy million...

6-6-1.1-802. Deposit of Tax Receipts - Sec. 802. The administrator shall, after the transfer specified in...

6-6-1.1-803. Refunds and Costs; Payment - Sec. 803. All receipts of the motor fuel tax fund...

6-6-1.1-804. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-805. Motor Fuel Tax Fund; Transfer of Residue Balance to Highway Account - Sec. 805. Any balance remaining in the motor fuel tax...

6-6-1.1-806. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-901. Refund to Purchaser for Gasoline Lost or Destroyed; Limitations; Requisites; Distributor Excepted - Sec. 901. A person, except a distributor, who has purchased...

6-6-1.1-902. Refund to Local Transit System; Interest - Sec. 902. (a) A local transit system is entitled to...

6-6-1.1-902.5. Refund to Rural Transit System; Interest - Sec. 902.5. (a) A rural transit system is entitled to...

6-6-1.1-903. Refund for Tax Paid on Gasoline Purchased or Used for Designated Purposes; Interest - Sec. 903. (a) A person is entitled to a refund...

6-6-1.1-904. Repealed - As added by Acts 1979, P.L.79, SEC.1. Amended by Acts...

6-6-1.1-904.1. Refund; Required Procedures - Sec. 904.1. (a) To claim a refund under section 902,...

6-6-1.1-905. Repealed - As added by Acts 1979, P.L.79, SEC.1. Amended by Acts...

6-6-1.1-906. Refunds or Credits; Rules and Regulations - Sec. 906. The department shall adopt necessary rules and regulations...

6-6-1.1-907. Refund or Deduction; Payment of Tax in Error; Warrant; Payment; Requisites - Sec. 907. (a) If the administrator determines that a licensed...

6-6-1.1-908. Deduction in Lieu of Warrant for Payment of Refund - Sec. 908. In lieu of issuing the warrant prescribed by...

6-6-1.1-909. Gasoline Tax Refund Account - Sec. 909. The administrator shall establish a revolving fund known...

6-6-1.1-910. Class Action for Refund of Tax; Prerequisites - Sec. 910. A class action for the refund of a...

6-6-1.1-1001. Repealed - As added by Acts 1979, P.L.79, SEC.1. Amended by Acts...

6-6-1.1-1002. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-1003. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-1004. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-1005. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-1006. Repealed - As added by Acts 1979, P.L.79, SEC.1. Amended by Acts...

6-6-1.1-1007. Repealed - As added by Acts 1979, P.L.79, SEC.1. Amended by Acts...

6-6-1.1-1008. Sealing Pumps; Impoundment of Vehicles or Tanks; Report of Meter Readings - Sec. 1008. (a) If any of the conditions specified in...

6-6-1.1-1009. Cumulative Remedies - Sec. 1009. The remedies provided to the department by this...

6-6-1.1-1101. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-1102. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-1103. Requests of Another State for Information - Sec. 1103. Upon request from an official who enforces the...

6-6-1.1-1104. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-1105. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-1106. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-1107. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-1108. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-1109. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-1110. Gallonage Totalizers; Sealing; Installation; Evidence - Sec. 1110. (a) The administrator may seal gallonage totalizers of...

6-6-1.1-1201. Repealed - As added by Acts 1979, P.L.79, SEC.1. Amended by Acts...

6-6-1.1-1202. Identification Markings on Transportation Equipment - Sec. 1202. A vehicle which transports gasoline on a public...

6-6-1.1-1203. Separate Statement of Tax Rate on Sales or Delivery Slips, Bills, or Statements - Sec. 1203. Distributors and all persons selling gasoline shall state...

6-6-1.1-1204. Political Subdivisions; Excise Tax Prohibited - Sec. 1204. (a) No city, town, county, township, or other...

6-6-1.1-1205. Criminal Proceedings; Precedence - Sec. 1205. All criminal proceedings arising under this chapter have...

6-6-1.1-1206. Suit Against State to Resolve Tax Dispute; Jurisdiction; Limitation - Sec. 1206. A person who claims that any gasoline tax,...

6-6-1.1-1301. Repealed - As added by Acts 1979, P.L.79, SEC.1. Amended by Acts...

6-6-1.1-1302. Repealed - As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts...

6-6-1.1-1303. Repealed - As added by Acts 1979, P.L.79, SEC.1. Amended by Acts...

6-6-1.1-1304. Repealed - As added by Acts 1979, P.L.79, SEC.1. Amended by Acts...

6-6-1.1-1305. Submission of False Information on Invoice to Support Refund or Credit; Forfeiture - Sec. 1305. A person who changes the date, name, gallonage,...

6-6-1.1-1306. Fraudulent Procurement of Refund or Credit; Offense - Sec. 1306. A person who makes a false statement in...

6-6-1.1-1307. Submission of Multiple Invoices for Refund; Offense - Sec. 1307. A person who submits an original invoice and...

6-6-1.1-1308. Failure to Pay Tax Collected to Administrator; Offense - Sec. 1308. A person who receives or collects money as...

6-6-1.1-1309. Distributor; Violations; Offense - Sec. 1309. Except as otherwise provided by this chapter, a...

6-6-1.1-1310. Use of Untaxed Gasoline; Offense - Sec. 1310. A person who knowingly uses gasoline on which...

6-6-1.1-1311. Use or Sale in Indiana of Tax-Exempt Gasoline Purchased for Export; Offense; Tax Liability; Export Sales Excepted - Sec. 1311. (a) Except as otherwise permitted by this chapter,...

6-6-1.1-1312. Reckless Violations; Offense - Sec. 1312. A person who recklessly violates a provision of...

6-6-1.1-1313. Evasion of Tax; Offense - Sec. 1313. A person who violates sections 1309 through 1311...

6-6-1.1-1314. Failure to Keep Books and Records; Penalty - Sec. 1314. A person subject to the tax imposed under...

6-6-1.1-1315. Failure to File Reports; Incomplete Reports; Civil Penalty - Sec. 1315. A person who: (1) is subject to the...

6-6-1.1-1316. Breaking Fuel Pump Seals; Failure to Report Meter Readings; Removing Post Signs; Failure to Notify; Offenses - Sec. 1316. (a) A person: (1) who knowingly breaks a...

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Indiana Code Article 6. Motor Fuel and Vehicle Excise Taxes Chapter 1.1. Gasoline Tax

Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 1.1. Gasoline Tax