Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 3.5. Collection of Use Tax on Gasoline

6-2.5-3.5-1. "Distributor" - Sec. 1. As used in this chapter, "distributor" means a...

6-2.5-3.5-2. Repealed - As added by P.L.227-2013, SEC.1. Repealed by P.L.2-2014, SEC.27.

6-2.5-3.5-3. "Federal Gasoline Tax" - Sec. 3. As used in this chapter, "federal gasoline tax"...

6-2.5-3.5-4. "Gasoline" - Sec. 4. As used in this chapter, "gasoline" has the...

6-2.5-3.5-5. "Indiana Gasoline Tax" - Sec. 5. As used in this chapter, "Indiana gasoline tax"...

6-2.5-3.5-6. "Metered Pump" - Sec. 6. As used in this chapter, "metered pump" means...

6-2.5-3.5-7. Repealed - As added by P.L.227-2013, SEC.1. Repealed by P.L.2-2014, SEC.28.

6-2.5-3.5-8. "Purchase or Shipment" - Sec. 8. As used in this chapter, "purchase or shipment"...

6-2.5-3.5-9. "Qualified Distributor" - Sec. 9. As used in this chapter, "qualified distributor" means...

6-2.5-3.5-10. "Refiner" - Sec. 10. As used in this chapter, "refiner" means a...

6-2.5-3.5-11. "Terminal Operator" - Sec. 11. As used in this chapter, "terminal operator" means...

6-2.5-3.5-12. "Total Price per Unit" - Sec. 12. As used in this chapter, "total price per...

6-2.5-3.5-13. "Unit" - Sec. 13. As used in this chapter, "unit" means the...

6-2.5-3.5-14. "Use Tax Rate" - Sec. 14. As used in this chapter, "use tax rate"...

6-2.5-3.5-15. Monthly Notice of the Gasoline Use Tax Rate - Sec. 15. (a) Before the twenty-second day of each month,...

6-2.5-3.5-16. Remittance of Gasoline Use Tax to the Department - Sec. 16. A qualified distributor, a refiner, or a terminal...

6-2.5-3.5-17. Permit to Receive Gasoline Without Paying the Gasoline Use Tax - Sec. 17. (a) A distributor, refiner, or terminal operator desiring...

6-2.5-3.5-18. Bond Associated With a Permit - Sec. 18. (a) The department may require a distributor, refiner,...

6-2.5-3.5-19. Collection of Gasoline Use Tax - Sec. 19. (a) Except as provided in section 22 of...

6-2.5-3.5-20. Remittance of Gasoline Use Tax; Reporting - Sec. 20. (a) Each refiner or terminal operator and each...

6-2.5-3.5-21. Invoicing; Sales to Exempt Purchasers - Sec. 21. (a) Except as provided in subsection (b), a...

6-2.5-3.5-22. Purchases or Shipments of Gasoline to or From Locations Outside Indiana - Sec. 22. (a) If a purchase or shipment of gasoline...

6-2.5-3.5-23. Consequences for Failure to Pay and Failure to File - Sec. 23. (a) A refiner, terminal operator, or distributor (including...

6-2.5-3.5-24. Display of Price - Sec. 24. A retail merchant shall display on the metered...

6-2.5-3.5-25. Exempt Transactions; Refunds; Procedures - Sec. 25. If a sale of gasoline is exempt from...

6-2.5-3.5-26. Relation to the State Gross Retail Tax; Exemptions - Sec. 26. (a) The gasoline use tax collected under this...