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6-6-2.5-1. "Alternative Fuel" - Sec. 1. As used in this chapter, "alternative fuel" means...
6-6-2.5-1.5. "Biodiesel" - Sec. 1.5. (a) As used in this chapter, "biodiesel" means...
6-6-2.5-2. "Blender" - Sec. 2. As used in this chapter, "blender" means a...
6-6-2.5-3. "Blending" - Sec. 3. As used in this chapter, "blending" means the...
6-6-2.5-4. "Bulk End User" - Sec. 4. As used in this chapter, "bulk end user"...
6-6-2.5-5. "Bulk Plant" - Sec. 5. As used in this chapter, "bulk plant" means...
6-6-2.5-6. "Commissioner" - Sec. 6. As used in this chapter, "commissioner" means the...
6-6-2.5-7. "Department" - Sec. 7. As used in this chapter, "department" means the...
6-6-2.5-8. "Destination State" - Sec. 8. As used in this chapter, "destination state" means...
6-6-2.5-8.5. "Dyed Fuel User" - Sec. 8.5. As used in this chapter, "dyed fuel user"...
6-6-2.5-9. "Export" - Sec. 9. As used in this chapter, "export" means: (1)...
6-6-2.5-10. "Exporter" - Sec. 10. As used in this chapter, "exporter" means any...
6-6-2.5-11. Repealed - As added by P.L.277-1993(ss), SEC.44. Repealed by P.L.210-2005, SEC.76.
6-6-2.5-12. "Heating Oil" - Sec. 12. As used in this chapter, "heating oil" means...
6-6-2.5-13. "Import" - Sec. 13. As used in this chapter, "import" means: (1)...
6-6-2.5-13.1. "Import Verification Number" - Sec. 13.1. As used in this chapter, "import verification number"...
6-6-2.5-14. "Invoiced Gallons" - Sec. 14. As used in this chapter, "invoiced gallons" means...
6-6-2.5-15. "Liquid" - Sec. 15. As used in this chapter, "liquid" means any...
6-6-2.5-16. "Motor Vehicle" - Sec. 16. As used in this chapter, "motor vehicle" means...
6-6-2.5-16.1. "Permissive Supplier" - Sec. 16.1. As used in this chapter, "permissive supplier" means...
6-6-2.5-16.5. "Natural Gas Product" - Sec. 16.5. As used in this chapter, "natural gas product"...
6-6-2.5-17. "Person" - Sec. 17. As used in this chapter, "person" means a...
6-6-2.5-18. "Public Highway" - Sec. 18. As used in this chapter, "public highway" means...
6-6-2.5-19. "Rack" - Sec. 19. As used in this chapter, "rack" means a...
6-6-2.5-20. "Received" - Sec. 20. As used in this chapter, "received" means the...
6-6-2.5-21. "Retailer" - Sec. 21. As used in this chapter, "retailer" means a...
6-6-2.5-22. "Special Fuel" - Sec. 22. As used in this chapter, "special fuel" means...
6-6-2.5-22.5. "Special Fuel Gallon" - Sec. 22.5. As used in this chapter, "special fuel gallon"...
6-6-2.5-23. "Supplier" - Sec. 23. As used in this chapter, "supplier" means a...
6-6-2.5-24. "Terminal" - Sec. 24. As used in this chapter, "terminal" means a...
6-6-2.5-25. "Terminal Operator" - Sec. 25. As used in this chapter, "terminal operator" means...
6-6-2.5-25.1. "Transfer in Bulk Into or Within a Terminal" - Sec. 25.1. As used in this chapter, "transfer in bulk...
6-6-2.5-25.9. "Transporter" - Sec. 25.9. As used in this chapter, "transporter" means the...
6-6-2.5-26. "Transmix" - Sec. 26. As used in this chapter, "transmix" means the...
6-6-2.5-26.1. "Transport Truck" - Sec. 26.1. As used in this chapter, "transport truck" means...
6-6-2.5-26.2. "Two Party Exchange" - Sec. 26.2. As used in this chapter, "two (2) party...
6-6-2.5-26.5. "Truck Stop" - Sec. 26.5. As used in this chapter, "truck stop" means...
6-6-2.5-27. "Wholesaler" - Sec. 27. As used in this chapter, "wholesaler" means a...
6-6-2.5-28. License Tax; Presumptions; Computation; Liability for Collection and Remittance; Sulfur Content; Penalty - Sec. 28. (a) A license tax is imposed on all...
6-6-2.5-29. Inventory Tax; Exclusions; Amount - Sec. 29. (a) Persons having title to special fuel in...
6-6-2.5-30. Exemptions From Special Fuel Tax; Provision of Export Information; Refunds - Sec. 30. (a) The following are exempt from the special...
6-6-2.5-30.5. Exemption From Special Fuel Tax; Restricted Personal, Noncommercial Use - Sec. 30.5. (a) Except as provided in subsection (b), special...
6-6-2.5-31. Exempted Special Fuels; Dye Requirements and Specifications; Markers - Sec. 31. (a) Special fuel exempted under section 30(a)(8) of...
6-6-2.5-32. Refunds; Circumstances; Claims; Investigations - Sec. 32. (a) Special fuel tax that has been collected...
6-6-2.5-32.5. Refund of Special Fuel Tax; Qualification; Claim for Refund - Sec. 32.5. (a) A person that pays the tax imposed...
6-6-2.5-33. Payment of Interest on Refund Claim - Sec. 33. If a claim for refund is not issued...
6-6-2.5-34. Supplier Deduction for Gallons Purchased; Prohibition; Customer Refunds; Application - Sec. 34. No supplier shall claim a deduction from taxable...
6-6-2.5-35. Collection and Remittance of Special Fuel Tax - Sec. 35. (a) The tax on special fuel received by...
6-6-2.5-36. Remittance of Tax; Procedures; Deadline - Sec. 36. All suppliers required to remit the special fuel...
6-6-2.5-37. Costs of Collection, Reporting, and Remittance; Retention of Portion of Remittance; Amount; Failure to Report or Remit on Time - Sec. 37. (a) Every supplier and permissive supplier who properly...
6-6-2.5-38. Duties and Responsibilities of Supplier in Collection of Tax; Liability - Sec. 38. The tax the supplier collects on the sale...
6-6-2.5-39. Consumption of Tax-Exempt Dyed or Marked Fuel for Nonexempt Purpose; Remittance of Tax - Sec. 39. Any person who has consumed tax-exempt dyed or...
6-6-2.5-40. Transportation of Special Fuel; Requirements and Procedures; Violations - Sec. 40. (a) Each person operating a refinery, terminal, or...
6-6-2.5-41. Licenses - Sec. 41. (a) Each supplier engaged in business in Indiana...
6-6-2.5-42. Application for License; Form and Content; Investigation - Sec. 42. (a) Each application for a license under section...
6-6-2.5-43. Repealed - As added by P.L.277-1993(ss), SEC.44. Repealed by P.L.146-2020, SEC.34.
6-6-2.5-44. Surety Bond or Cash Deposit; Filing by Applicants - Sec. 44. (a) Concurrently with the filing of an application...
6-6-2.5-45. Disclosure of Financial Records; Increase in Bond or Cash Deposit - Sec. 45. The commissioner may, at the commissioner's reasonable discretion,...
6-6-2.5-46. Filing of New Bond; Conditions; Cancellation of License; Reduction of Cash Deposit by Judgment; Additional Deposit - Sec. 46. (a) The commissioner may require a licensee to...
6-6-2.5-47. Deposit Insufficient to Ensure Payment; Written Demand to File New Bond; Requirements; Cancellation of License - Sec. 47. (a) If the commissioner reasonably determines that the...
6-6-2.5-48. Release of Surety From Liability; Written Request; Notice; Cancellation - Sec. 48. (a) Sixty (60) days after making a written...
6-6-2.5-49. Denial of License; Hearing; Notice - Sec. 49. Before being denied a license, the department shall...
6-6-2.5-50. Issuance of License - Sec. 50. If the application and bond are approved, the...
6-6-2.5-51. Validity of License - Sec. 51. A license is valid until suspended, revoked for...
6-6-2.5-52. Transfer of License; Prohibition - Sec. 52. No license is transferable to another person or...
6-6-2.5-53. Display of License at Place of Business - Sec. 53. Each license shall be preserved and conspicuously displayed...
6-6-2.5-54. Discontinuance of Business; Surrender of License - Sec. 54. Upon the discontinuance of the business, the license...
6-6-2.5-55. Notice of Discontinuance, Sale, or Transfer of Business; Content; Liability - Sec. 55. Whenever any person licensed to do business under...
6-6-2.5-56. Repealed - As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.32. Repealed...
6-6-2.5-56.5. Suppliers, Permissive Suppliers, and Licensed Importers; Reporting Requirements; Violations - Sec. 56.5. (a) For the purpose of determining the amount...
6-6-2.5-57. Terminal Operators; Reporting Requirements; Inventory Records - Sec. 57. (a) Each person operating a terminal in Indiana...
6-6-2.5-58. Final Report Upon Discontinuance, Sale, or Transfer of Business or Revocation of License; Payment of Taxes and Penalties - Sec. 58. Every licensee shall, upon the discontinuance, sale, or...
6-6-2.5-59. Exporters; Reporting Requirements - Sec. 59. Each person operating as an exporter shall file...
6-6-2.5-60. Transporters; Reporting Requirements; Failure to Report; Penalty; Waiver of Report - Sec. 60. (a) Each person operating as a transporter in...
6-6-2.5-61. Composite and Modified Reports - Sec. 61. The department may aggregate the information required in...
6-6-2.5-62. Special Fuel Restrictions; Violations; Exemptions - Sec. 62. (a) No person shall import, sell, use, deliver,...
6-6-2.5-63. Failure of Suppliers, Permissive Suppliers, Importers, and Blenders to Collect or Timely Remit Tax; Penalties - Sec. 63. (a) A supplier, permissive supplier, importer, or blender...
6-6-2.5-64. Civil Penalties; Exemption - Sec. 64. (a) If any person liable for the tax...
6-6-2.5-65. Shipping Documents; Violations; Impoundment, Seizure, and Sale of Vehicle; Evidence; Release - Sec. 65. (a) If a person is found operating a...
6-6-2.5-66. Listed Tax - Sec. 66. The special fuel tax is a listed tax...
6-6-2.5-67. Use of Tax Revenues - Sec. 67. The tax collected on the use of special...
6-6-2.5-68. Deposit of Revenue - Sec. 68. (a) Each month, the first one and five...
6-6-2.5-69. Class Actions for Refund of Tax; Prerequisites - Sec. 69. A class action for the refund of a...
6-6-2.5-70. Inspections - Sec. 70. (a) The department may conduct inspections for and...
6-6-2.5-71. Sealing Special Fuel or Kerosene Pump; Compliance; Penalty - Sec. 71. (a) The department or any agent of the...
6-6-2.5-72. Reports; Electronic Filing - Sec. 72. The administrator may require that all reports required...