Indiana Code
Title 6. Taxation
Article 6. Motor Fuel and Vehicle Excise Taxes

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...

Chapter 1.5. Repealed - Repealed by Acts 1979, P.L.79, SEC.2.

Chapter 1.6. Fuel Tax Index Factors

6-6-1.6-1. Definitions - Sec. 1. The following definitions apply throughout this chapter: (1)...

6-6-1.6-2. Determination of Rates; July 1, 2017 - Sec. 2. (a) The department shall determine a new tax...

6-6-1.6-3. Calculation of Annual Index Factors - Sec. 3. (a) The department shall calculate an annual index...

Chapter 2. Repealed - Repealed by Acts 1980, P.L.51, SEC.66.

Chapter 2.1. Repealed - Repealed by P.L.277-2013, SEC.7.

Chapter 2.5. Special Fuel Tax

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...

Chapter 3. Repealed - Repealed by Acts 1980, P.L.51, SEC.66.

Chapter 4. Repealed - Repealed by Acts 1982, P.L.59, SEC.7.

Chapter 4.1. Motor Carrier Fuel Tax

6-6-4.1-1. Definitions - Sec. 1. As used in this chapter: (a) "Carrier" means...

6-6-4.1-2. Applicability of Chapter - Sec. 2. (a) Except as provided in subsection (b), this...

6-6-4.1-3. Leased Motor Vehicles - Sec. 3. (a) Except as otherwise provided in this section,...

6-6-4.1-4. Imposition of Tax; Rates; Computation of Amount of Fuel Consumed in Indiana - Sec. 4. (a) A tax is imposed on the consumption...

6-6-4.1-4.3. Repealed - As added by P.L.218-2017, SEC.47. Repealed by P.L.185-2018, SEC.8.

6-6-4.1-4.5. Repealed - As added by P.L.59-1985, SEC.17. Amended by P.L.8-1988, SEC.4; P.L.69-1991,...

6-6-4.1-4.7. Certification for Proportional Use Credit - Sec. 4.7. (a) This section applies only to a claim...

6-6-4.1-4.8. Claim for Proportional Use Credit - Sec. 4.8. (a) This section applies only to a claim...

6-6-4.1-5. Disposition of Tax Revenue - Sec. 5. (a) The department shall deposit revenue collected under...

6-6-4.1-6. Credits Against Tax - Sec. 6. (a) A carrier is entitled to a credit...

6-6-4.1-7. Computation of Credits; Refunds; Interest - Sec. 7. (a) As used in this section, the credit...

6-6-4.1-7.1. Class Action for Refund of Tax; Prerequisites - Sec. 7.1. A class action for the refund of a...

6-6-4.1-8. Bond, Letter of Credit, or Cash Deposit; Furnishing; Release From Liability; Retaining Cash Deposit - Sec. 8. (a) A carrier shall, at the request of...

6-6-4.1-9. Presumption of Consumption Rate - Sec. 9. If there are no records showing the number...

6-6-4.1-10. Quarterly Reports; Exemptions - Sec. 10. (a) Except as provided in section 13 of...

6-6-4.1-11. Pooled Services; Joint Reports; Calculation of Tax; Contents of Reports - Sec. 11. (a) In lieu of filing individual reports under...

6-6-4.1-12. Annual Permit, Cab Card, and Emblem - Sec. 12. (a) Except as authorized under section 13 of...

6-6-4.1-13. Special Trip Permits; Repair and Maintenance Permits - Sec. 13. (a) A carrier may, in lieu of paying...

6-6-4.1-14. Reciprocity - Sec. 14. (a) The commissioner or, with the commissioner's approval,...

6-6-4.1-14.5. Agreements; Limitations; Transmittals - Sec. 14.5. (a) The International Fuel Tax Agreement and any...

6-6-4.1-15. Enforcement - Sec. 15. The commissioner shall enforce this chapter. The state...

6-6-4.1-16. Agreements for Cooperative Audit of Reports and Returns - Sec. 16. The department may enter into the International Fuel...

6-6-4.1-17. Suspension or Revocation of Permit or Temporary Authorization; Reinstatement - Sec. 17. If a carrier: (1) fails to file a...

6-6-4.1-18. Violations; Penalties - Sec. 18. (a) A person who knowingly makes a false...

6-6-4.1-19. Impoundment of Commercial Motor Vehicle; Release of Cargo - Sec. 19. (a) The department or the state police department...

6-6-4.1-20. Failure to Keep Books and Records; Penalty - Sec. 20. A person subject to the taxes imposed under...

6-6-4.1-21. Repealed - As added by P.L.97-1987, SEC.43. Amended by P.L.218-2017, SEC.54; P.L.185-2018,...

6-6-4.1-22. Carriers; Interest on Nonpayment - Sec. 22. (a) If a carrier: (1) fails to file...

6-6-4.1-23. Penalty - Sec. 23. (a) If a person: (1) fails to file...

6-6-4.1-24. Proposed Assessment; Protest; Hearing - Sec. 24. (a) If the department believes that a person...

6-6-4.1-25. Registration or Licensure of Vehicle Required to Obtain Annual Motor Carrier Fuel Tax Permit or License; Proof of Issuance of Permit or License - Sec. 25. This section applies whenever the owner is required...

6-6-4.1-26. Issuance of Excess Size or Weight Permit; Proof of Registration Under This Chapter or International Fuel Tax Agreement - Sec. 26. A special permit may not be issued under...

6-6-4.1-27. Information Sharing; Confidential Information - Sec. 27. (a) Notwithstanding IC 6-8.1-7 and IC 9-14-12-1, the...

Chapter 5. Motor Vehicle Excise Tax

6-6-5-0.1. Application of Certain Amendments to Chapter - Sec. 0.1. The following amendments to this chapter apply as...

6-6-5-0.5. Application - Sec. 0.5. This chapter does not apply to the following:...

6-6-5-1. Definitions; Applicability - Sec. 1. (a) Except as redefined in subsection (b), the...

6-6-5-2. Vehicle Excise Tax; Imposition; Proof of Payment of Property Tax Not Required; Unpaid Tax - Sec. 2. (a) The vehicle excise tax is imposed on...

6-6-5-3. Valuation of Vehicles - Sec. 3. (a) This section applies to vehicles that: (1)...

6-6-5-3.5. Trailer Registration; Weight; Fees - Sec. 3.5. (a) Trailers registered with a declared gross vehicle...

6-6-5-4. Repealed - Formerly: Acts 1969, c.423, s.4; Acts 1973, P.L.54, SEC.2. As...

6-6-5-5. Amount of Tax Credit Against Tax - Sec. 5. A person that owns a vehicle and that...

6-6-5-5.1. Repealed - As added by P.L.240-1991(ss2), SEC.54. Amended by P.L.277-1993(ss), SEC.38. Repealed...

6-6-5-5.2. Credit for Certain Veterans Who Are Not Eligible for a Property Tax Deduction - Sec. 5.2. (a) This section applies to a registration year...

6-6-5-5.5. Repealed - As added by P.L.98-1989, SEC.6. Repealed by P.L.256-2017, SEC.28.

6-6-5-5.6. Repealed - As added by P.L.221-2014, SEC.5. Repealed by P.L.256-2017, SEC.29.

6-6-5-5.7. Repealed - As added by P.L.180-2015, SEC.1. Repealed by P.L.256-2017, SEC.30.

6-6-5-6. Repealed - Formerly: Acts 1969, c.423, s.6; Acts 1971, P.L.73, SEC.3. As...

6-6-5-6.7. "Passenger Motor Vehicle"; Credits for Rental Vehicles; Inspection of Records - Sec. 6.7. (a) Every owner of a passenger motor vehicle...

6-6-5-7. Repealed - Formerly: Acts 1969, c.423, s.7; Acts 1971, P.L.73, SEC.4; Acts...

6-6-5-7.2. Application of Section; Proration of Tax; Credits; Refund for Destroyed Vehicle Not Replaced - Sec. 7.2. (a) This section applies to a vehicle that...

6-6-5-7.4. Refund of Taxes Paid for Vehicle Used in Other State - Sec. 7.4. (a) The owner of a vehicle registered with...

6-6-5-7.5. Repealed - As added by P.L.176-2001, SEC.1. Repealed by P.L.2-2005, SEC.131.

6-6-5-7.7. Tax Credit or Refund Claims; Inspection of Records; Improperly Allowed Claims - Sec. 7.7. (a) To claim a credit or a refund,...

6-6-5-7.9. Repealed - As added by P.L.210-2005, SEC.3. Repealed by P.L.1-2007, SEC.248.

6-6-5-8. Repealed - Formerly: Acts 1969, c.423, s.8. As amended by P.L.2-1988, SEC.15;...

6-6-5-9. Administration and Collection of Taxes; Service Charge; Report; Distribution of Credited Delinquent Taxes - Sec. 9. (a) The bureau, in the administration and collection...

6-6-5-9.5. Excise Tax Replacement Disbursement; Calculation and Procedure; Transfers From State General Fund - Sec. 9.5. (a) Before the twentieth day of each month...

6-6-5-10. Collection Procedures; Duties of County Officials; Distribution - Sec. 10. (a) The bureau shall establish procedures necessary for...

6-6-5-10.4. Verification of Taxes Collected for Each Taxing Unit - Sec. 10.4. The county auditor, shall from the copies of...

6-6-5-10.5. Municipal Corporations; Estimates of Amounts to Be Distributed - Sec. 10.5. The county auditor shall, not later than August...

6-6-5-11. Registration of Vehicle Without Payment of Tax; Offenses - Sec. 11. An owner of a vehicle that knowingly registers...

6-6-5-12. Repealed - Formerly: Acts 1969, c.423, s.12. As amended by Acts 1981,...

6-6-5-13. Agents for Collection of Tax - Sec. 13. In the administration and collection of the taxes...

6-6-5-14. Limitations on Indebtedness of Political or Municipal Corporations; Effect - Sec. 14. (a) The excise tax imposed by this chapter...

6-6-5-15. Consolidation of Taxes for Taxpayers Owning More Than One Vehicle - Sec. 15. In the administration and collection of the vehicle...

6-6-5-16. Appropriation for Administration - Sec. 16. There is hereby appropriated to the bureau from...

Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers

6-6-5.1-1. Application of Chapter - Sec. 1. This chapter does not apply to the following:...

6-6-5.1-2. Definitions - Sec. 2. The following definitions apply throughout this chapter: (1)...

6-6-5.1-3. Repealed - As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.44.

6-6-5.1-4. Repealed - As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.45.

6-6-5.1-5. Repealed - As added by P.L.131-2008, SEC.22. Amended by P.L.257-2017, SEC.11. Repealed...

6-6-5.1-6. Repealed - As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.47.

6-6-5.1-7. Repealed - As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.48.

6-6-5.1-8. Repealed - As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.49.

6-6-5.1-9. Repealed - As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.50.

6-6-5.1-10. Excise Tax; Imposition; Property Tax Assessment Disallowed; Unpaid Tax - Sec. 10. (a) An excise tax is imposed on the...

6-6-5.1-11. Valuation of Vehicles and Campers - Sec. 11. The bureau shall adopt rules under IC 4-22-2...

6-6-5.1-12. Vehicle and Camper Classification - Sec. 12. The bureau shall classify each recreational vehicle and...

6-6-5.1-13. Recreational Vehicle or Truck Camper Age - Sec. 13. (a) The age of a recreational vehicle or...

6-6-5.1-14. Repealed - As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.55.

6-6-5.1-15. Repealed - As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.1; P.L.149-2015,...

6-6-5.1-16. Repealed - As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.2; P.L.149-2015,...

6-6-5.1-17. Repealed - As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.3. Repealed...

6-6-5.1-18. Repealed - As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.4. Repealed...

6-6-5.1-19. Repealed - As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.41. Repealed...

6-6-5.1-20. Repealed - As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.61.

6-6-5.1-21. Administration and Collection of Taxes; Service Charge; Report; Distribution of Credited Delinquent Taxes - Sec. 21. (a) The bureau, in the administration and collection...

6-6-5.1-22. Collection Procedures; Duties of County Officials; Distribution - Sec. 22. (a) The bureau shall establish procedures necessary for...

6-6-5.1-23. Verification of Taxes Collected for Each Taxing Unit - Sec. 23. The county auditor shall, from the copies of...

6-6-5.1-24. Political Subdivisions; Estimates of Amounts to Be Distributed - Sec. 24. The county auditor shall, not later than August...

6-6-5.1-25. Registration Without Payment of Tax; Offenses - Sec. 25. (a) An owner of a recreational vehicle that...

6-6-5.1-26. Repealed - As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.62.

6-6-5.1-27. Repealed - As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.63.

6-6-5.1-28. Limitation on Indebtedness of Political or Municipal Corporations; Effect - Sec. 28. (a) The tax imposed by this chapter is...

6-6-5.1-29. Repealed - As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.64.

6-6-5.1-30. Application; Calculation of Credits, Refunds, and Taxes - Sec. 30. (a) The following provisions apply to the administration...

Chapter 5.5. Commercial Vehicle Excise Tax

6-6-5.5-0.5. Application - Sec. 0.5. This chapter does not apply to the following:...

6-6-5.5-1. Definitions - Sec. 1. (a) Unless defined in this section, terms used...

6-6-5.5-2. Repealed - As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000, SEC.19; P.L.2-2007,...

6-6-5.5-3. Imposition; Apportionment; Applicability of Ic 6-8.1; Unpaid Tax - Sec. 3. (a) The commercial vehicle excise tax is imposed...

6-6-5.5-4. Repealed - As added by P.L.181-1999, SEC.2. Repealed by P.L.293-2013(ts), SEC.21.

6-6-5.5-5. Repealed - As added by P.L.181-1999, SEC.2. Repealed by P.L.293-2013(ts), SEC.22.

6-6-5.5-6. Repealed - As added by P.L.181-1999, SEC.2. Repealed by P.L.293-2013(ts), SEC.23.

6-6-5.5-7. Tax on Commercial Vehicles - Sec. 7. (a) The commercial vehicle excise tax for a...

6-6-5.5-7.5. Farm Vehicles - Sec. 7.5. Notwithstanding any other provision, the annual excise tax...

6-6-5.5-8. Repealed - As added by P.L.181-1999, SEC.2. Repealed by P.L.256-2017, SEC.71.

6-6-5.5-8.5. Credit - Sec. 8.5. (a) The owner of a vehicle for which...

6-6-5.5-9. Repealed - As added by P.L.181-1999, SEC.2. Amended by P.L.293-2013(ts), SEC.25; P.L.257-2017,...

6-6-5.5-10. Tax on Registered Vehicles - Sec. 10. (a) A vehicle subject to the International Registration...

6-6-5.5-11. Procedures in Administering Chapter - Sec. 11. In administering this chapter, the bureau shall follow...

6-6-5.5-12. Repealed - As added by P.L.181-1999, SEC.2. Repealed by P.L.1-2002, SEC.172.

6-6-5.5-13. Property Tax Equivalent of Taxes Imposed After February 28, 2001 - Sec. 13. (a) This section applies to excise taxes imposed...

6-6-5.5-14. Commercial Vehicle Excise Tax Reserve Fund; Establishment - Sec. 14. (a) The commercial vehicle excise tax reserve fund...

6-6-5.5-15. Repealed - As added by P.L.181-1999, SEC.2. Repealed by P.L.2-2005, SEC.131.

6-6-5.5-16. Commercial Vehicle Excise Tax Fund; Establishment - Sec. 16. (a) The commercial vehicle excise tax fund is...

6-6-5.5-17. Commercial Vehicle Excise Tax Fund; Deposits; Service Charge - Sec. 17. (a) The department shall promptly deposit all amounts...

6-6-5.5-18. Repealed - As added by P.L.181-1999, SEC.2. Amended by P.L.90-2002, SEC.305. Repealed...

6-6-5.5-19. Determination of Taxing Units' Base Revenues and Distribution Percentages - Sec. 19. (a) As used in this section, "assessed value"...

6-6-5.5-20. Distributions to Counties and Taxing Units; Deduction by Auditor of State - Sec. 20. (a) On or before May 1, subject to...

6-6-5.5-21. Appropriations for Bureau Expenses - Sec. 21. There is hereby appropriated to the bureau from...

6-6-5.5-22. Appropriations for Department Expenses - Sec. 22. There is hereby appropriated to the department from...

Chapter 6. Commercial Vessel Tonnage Tax

6-6-6-1. "Commercial Vessel" - Sec. 1. For purposes of this chapter, the term "commercial...

6-6-6-2. Taxable Vessel; Rate - Sec. 2. Each year a commercial vessel is subject to...

6-6-6-3. Return; Filing - Sec. 3. On or before July 1st of each year,...

6-6-6-4. Certified Copy of Registration Certificate Required - Sec. 4. When he files his first tonnage tax return,...

6-6-6-5. Liability for Tax; Payment Date - Sec. 5. The owner of a commercial vessel is liable...

6-6-6-6. Department of Local Government Finance; Powers and Duties - Sec. 6. For purposes of this chapter, the department of...

6-6-6-7. Tax in Lieu of Property Taxes - Sec. 7. The tonnage tax imposed on commercial vessels under...

6-6-6-8. Navigation Companies; Failure to File Return; Actions Against - Sec. 8. If a navigation company incorporated under the laws...

6-6-6-9. Navigation Companies; False Returns; Penalty - Sec. 9. If a navigation company files a false tonnage...

6-6-6-10. Violations by State or Local Officers; Offense - Sec. 10. An officer of state or local government who...

Chapter 6.5. Aircraft License Excise Tax

6-6-6.5-0.1. Application of Certain Amendments to Chapter - Sec. 0.1. The amendments made to section 9 of this...

6-6-6.5-1. Definitions - Sec. 1. As used in this chapter, unless the context...

6-6-6.5-2. Necessity of Registration - Sec. 2. (a) Except as otherwise provided in this chapter,...

6-6-6.5-3. Application for Registration; Fee - Sec. 3. (a) Any resident of this state who owns...

6-6-6.5-4. Certificate of Registration; Issuance - Sec. 4. The department shall file each application received and,...

6-6-6.5-5. Duration of Registration - Sec. 5. All registration of aircraft shall be valid for...

6-6-6.5-6. Repealed - Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980,...

6-6-6.5-7. Lost or Destroyed Certificate of Registration; Duplicate; Fee - Sec. 7. (a) In the event any certificate of registration...

6-6-6.5-8. Sale or Transfer of Aircraft; Transfer of Registration; Fee; Tax Liability - Sec. 8. (a) In the event of the sale or...

6-6-6.5-9. Exemptions - Sec. 9. (a) The provisions of this chapter pertaining to...

6-6-6.5-10. Dealer Certificate; Necessity - Sec. 10. It is unlawful for any dealer to transact...

6-6-6.5-10.1. Dealer's Certificate; Issuance; Fee; Duration - Sec. 10.1. (a) An applicant must do all of the...

6-6-6.5-10.2. Dealer's Certificate; Renewal; Revocation - Sec. 10.2. (a) In order to ensure continuous dealer status,...

6-6-6.5-10.3. Dealer's Certificate; Revocation or Denial, Notice, Reinstatement, or Certification Upon Proof of Bona Fide Dealer Status - Sec. 10.3. (a) If the department determines that an applicant...

6-6-6.5-10.4. Sale or Transfer of Taxable Aircraft; Notice to Department; Disclosures to Transferee - Sec. 10.4. (a) Not later than thirty-one (31) days after...

6-6-6.5-10.5. Sale or Transfer of Taxable Aircraft; Updating of Dealer's Inventory; Transfer of Excise Tax Liability - Sec. 10.5. Based upon the sales information submitted to the...

6-6-6.5-10.6. Use of Inventory Aircraft for Other Purpose - Sec. 10.6. (a) A dealer may not use inventory aircraft...

6-6-6.5-10.7. Excise Tax on Inventory Aircraft; Assessment, Reporting, Remission of Tax, Penalties, and Interest; Aircraft Held Other Than for Inventory Use - Sec. 10.7. (a) The aircraft excise tax shall be assessed...

6-6-6.5-11. Violations; Offense - Sec. 11. A person who violates the disclosure requirements under...

6-6-6.5-12. Annual License Excise Tax - Sec. 12. Effective January 1, 1976, there is hereby imposed...

6-6-6.5-13. Classification of Aircraft; Tax Rate; Credits - Sec. 13. (a) As the basis for measuring the tax...

6-6-6.5-14. Payment of Tax - Sec. 14. (a) A person required to register the person's...

6-6-6.5-15. Aircraft Subject to Tax After Regular Annual Registration Date; Reduction of Tax - Sec. 15. (a) If a taxable aircraft becomes subject to...

6-6-6.5-16. Forms for Registration - Sec. 16. The department shall include on all registration forms...

6-6-6.5-17. Powers of Department - Sec. 17. The department may establish procedures, prepare forms and...

6-6-6.5-18. Registration Without Payment of Tax; Offenses - Sec. 18. An owner of a taxable aircraft who registers...

6-6-6.5-19. Penalties; Failure to Register, Report, or Pay Tax Due - Sec. 19. (a) The registration of any taxable aircraft without...

6-6-6.5-20. Taxpayer Owning More Than One Aircraft; Consolidation of Collection - Sec. 20. In the administration and collection of the tax...

6-6-6.5-21. Allocation and Distribution of Tax Revenue; Aircraft Excise Tax Fund; Duties of County Treasurer; State Welfare and Tuition Support Allocation Amount - Sec. 21. (a) The department shall allocate each aircraft excise...

6-6-6.5-21.5. Allen County Treasurer to Distribute Funds; Report - Sec. 21.5. (a) The Allen County treasurer shall distribute the...

6-6-6.5-22. Equivalence to Average Property Tax Rate; Effect on Constitutional Debt Limit; Determination of Assessed Valuation - Sec. 22. The excise tax imposed by this chapter is...

6-6-6.5-23. Reports of Airport Owners; Civil Penalty - Sec. 23. (a) The department shall require the owner of...

6-6-6.5-24. Repealed - As added by Acts 1977, P.L.87, SEC.13. Amended by Acts...

6-6-6.5-25. Aircraft Brought Into Indiana; Registration Without Payment of Use Tax - Sec. 25. An aircraft may be registered under this chapter...

Chapter 6.6. Repealed - Repealed by P.L.220-2014, SEC.1.

Chapter 7. Repealed - Repealed, as added by P.L.59-1985, SEC.21, and as added by...

Chapter 8. Repealed - Repealed by P.L.69-1991, SEC.33.

Chapter 9. Auto Rental Excise Tax

6-6-9-1. "Department" Defined - Sec. 1. As used in this chapter, "department" refers to...

6-6-9-2. "Gross Retail Income" Defined - Sec. 2. As used in this chapter, "gross retail income"...

6-6-9-3. "Passenger Motor Vehicle" Defined - Sec. 3. As used in this chapter, "passenger motor vehicle"...

6-6-9-4. "Person" Defined - Sec. 4. As used in this chapter, "person" has the...

6-6-9-5. "Retail Merchant" Defined - Sec. 5. As used in this chapter, "retail merchant" has...

6-6-9-6. "Truck" Defined - Sec. 6. As used in this chapter, "truck" has the...

6-6-9-7. Imposition of Tax; Amount - Sec. 7. (a) An excise tax, known as the auto...

6-6-9-8. Exemption of Certain Trucks and Peer to Peer Vehicle Sharing - Sec. 8. (a) The rental of a truck is exempt...

6-6-9-9. Liability for Tax - Sec. 9. The person who rents a passenger motor vehicle...

6-6-9-10. Manner of Imposition, Payment, and Collection; Filing of Returns - Sec. 10. (a) Except as otherwise provided in this section,...

6-6-9-11. Revenues; Deposit; Auto Rental Excise Tax Account; Distribution of Funds to County Treasurers; Distribution Among Taxing Units of Counties; Warrants - Sec. 11. (a) All revenues collected from the auto rental...

Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax

6-6-9.5-1. Application of Chapter - Sec. 1. This chapter applies to Vanderburgh County. As added...

6-6-9.5-2. "Department" - Sec. 2. As used in this chapter, "department" refers to...

6-6-9.5-3. "Gross Retail Income" - Sec. 3. As used in this chapter, "gross retail income"...

6-6-9.5-4. "Passenger Motor Vehicle" - Sec. 4. As used in this chapter, "passenger motor vehicle"...

6-6-9.5-5. "Person" - Sec. 5. As used in this chapter, "person" has the...

6-6-9.5-6. "Retail Merchant" - Sec. 6. As used in this chapter, "retail merchant" has...

6-6-9.5-7. Imposition of Tax; Ordinance; Rate; Notices - Sec. 7. (a) The legislative body of the most populous...

6-6-9.5-8. Exemptions - Sec. 8. (a) The rental of a passenger motor vehicle...

6-6-9.5-9. Liability for Tax; Collection - Sec. 9. A person that rents a passenger motor vehicle...

6-6-9.5-10. Imposition; Payment; Collection; Returns - Sec. 10. (a) Except as otherwise provided in this section,...

6-6-9.5-11. Distribution - Sec. 11. The amounts received from the tax imposed under...

6-6-9.5-12. Supplemental Auto Rental Excise Tax Fund; Uses - Sec. 12. (a) If a tax is imposed under section...

6-6-9.5-13. Expiration - Sec. 13. This chapter expires January 1, 2036. As added...

Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax

6-6-9.7-1. "Department" Defined - Sec. 1. As used in this chapter, "department" refers to...

6-6-9.7-2. "Gross Retail Income" Defined - Sec. 2. As used in this chapter, "gross retail income"...

6-6-9.7-3. "Passenger Motor Vehicle" Defined - Sec. 3. As used in this chapter, "passenger motor vehicle"...

6-6-9.7-4. "Person" Defined - Sec. 4. As used in this chapter, "person" has the...

6-6-9.7-5. "Retail Merchant" Defined - Sec. 5. As used in this chapter, "retail merchant" has...

6-6-9.7-6. "Truck" Defined - Sec. 6. As used in this chapter, "truck" has the...

6-6-9.7-7. Imposition of Tax; Amount; Notice to Department of State Revenue; Effective Dates - Sec. 7. (a) The city-county council of a county that...

6-6-9.7-8. Exemptions - Sec. 8. (a) The rental of a truck is exempt...

6-6-9.7-9. Liability for Tax - Sec. 9. The person that rents a passenger motor vehicle...

6-6-9.7-10. Manner of Imposition, Payment, and Collection; Filing of Returns - Sec. 10. (a) Except as otherwise provided in this section,...

6-6-9.7-11. Auto Rental Excise Tax Account; Distributions - Sec. 11. (a) All revenues collected from the county supplemental...

6-6-9.7-12. Expiration - Sec. 12. This chapter expires January 1, 2041. As added...

Chapter 10. Repealed - Repealed by P.L.85-2015, SEC.1.

Chapter 11. Boat Excise Tax

6-6-11-1. "Boat" or "Watercraft" - Sec. 1. As used in this chapter, "boat" or "watercraft"...

6-6-11-2. Repealed - As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.2.

6-6-11-3. Repealed - As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.3.

6-6-11-4. Repealed - As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.4.

6-6-11-5. "Tax Situs" - Sec. 5. As used in this chapter, "tax situs" means...

6-6-11-6. "Taxing District" - Sec. 6. As used in this chapter, "taxing district" has...

6-6-11-7. "Taxing Unit" - Sec. 7. As used in this chapter, "taxing unit" has...

6-6-11-8. Boat Registration; Boat Excise Tax - Sec. 8. (a) Except as provided in subsection (b), a...

6-6-11-9. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.81-1993, SEC.1; P.L.146-2008,...

6-6-11-10. Amount of Tax; Computation - Sec. 10. (a) The amount of boat excise tax that...

6-6-11-11. Reductions in Tax; Age of Boat - Sec. 11. The boat excise tax due under section 10...

6-6-11-12. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.70-1991, SEC.2; P.L.71-1991,...

6-6-11-12.5. Repealed - As added by P.L.80-1993, SEC.3. Amended by P.L.1-1995, SEC.51; P.L.233-2003,...

6-6-11-13. Payments; Bureau of Motor Vehicles - Sec. 13. (a) A boat owner shall pay the boat...

6-6-11-14. Boats Subject to Tax After the Regular Annual Tax Payment Date; Payment; Amount - Sec. 14. (a) This section applies to a boat which...

6-6-11-15. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.21; P.L.256-2017,...

6-6-11-16. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.22; P.L.256-2017,...

6-6-11-17. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.109-2011, SEC.1; P.L.198-2016,...

6-6-11-17.5. Repealed - As added by P.L.256-2017, SEC.81. Repealed by P.L.164-2020, SEC.14.

6-6-11-18. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.2; P.L.33-1990,...

6-6-11-19. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.256-2017, SEC.83. Repealed...

6-6-11-20. Collection and Administration of Tax by Bureau of Motor Vehicles - Sec. 20. (a) The bureau of motor vehicles, in the...

6-6-11-21. Tax Payment Form - Sec. 21. The state board of accounts shall prescribe the...

6-6-11-22. Repealed - As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.17.

6-6-11-23. Repealed - As added by P.L.98-1989, SEC.1. Repealed by P.L.198-2016, SEC.55.

6-6-11-23.5. Repealed - As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.18.

6-6-11-24. Repealed - As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.19.

6-6-11-25. Failure to Pay Tax; Penalty - Sec. 25. A boat owner who operates, uses, docks, or...

6-6-11-26. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.4. Repealed...

6-6-11-27. Repealed - As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.21.

6-6-11-28. Enforcement; Lessors of Dockage Space, Slips, or Storage Space; Information - Sec. 28. (a) The law enforcement officers of Indiana, including...

6-6-11-29. Transfer of Money Collected by Bmv - Sec. 29. (a) The bureau of motor vehicles shall transfer...

6-6-11-30. Excise Tax Summary - Sec. 30. Before March 1 of each year the bureau...

6-6-11-31. Boat Excise Tax Fund; State Welfare and Tuition Support Allocation Amount - Sec. 31. (a) A boat excise tax fund is established...

6-6-11-32. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.5. Repealed...

6-6-11-33. County Treasurer; Duties - Sec. 33. The county treasurer shall do the following: (1)...

6-6-11-34. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.6. Repealed...

6-6-11-35. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.25. Repealed...

6-6-11-36. Indebtedness of Political or Municipal Corporations; Assessed Valuation - Sec. 36. For the purpose of the limitations on indebtedness...

Chapter 12. Road Tax Credit

6-6-12-1. Applicability - Sec. 1. This chapter applies to a carrier that is...

6-6-12-2. Applicable After 2013 - Sec. 2. This chapter applies to road taxes paid after...

6-6-12-3. "Carrier" - Sec. 3. As used in this chapter, "carrier" has the...

6-6-12-4. "Road Tax" - Sec. 4. As used in this chapter, "road tax" means...

6-6-12-5. Tax Credit Claim - Sec. 5. (a) Before July 1, 2014, a carrier that...

6-6-12-6. Tax Credit Amount - Sec. 6. The amount of a credit allowed under this...

6-6-12-7. Procedure for Claiming Credit - Sec. 7. A carrier must claim the credit on a...

6-6-12-8. Refundable Credit - Sec. 8. A credit allowed under this chapter is refundable....

6-6-12-9. False Statement; Fraudulent Fuel Receipts; Penalties - Sec. 9. A person who knowingly makes a false statement...

Chapter 13. Aviation Fuel Excise Tax

6-6-13-1. Applicability - Sec. 1. This chapter applies to aviation fuel purchased after...

6-6-13-2. "Aviation Fuel" - Sec. 2. As used in this chapter, "aviation fuel" has...

6-6-13-3. "Department" - Sec. 3. As used in this chapter, "department" refers to...

6-6-13-4. "Person" - Sec. 4. As used in this chapter, "person" means a...

6-6-13-5. "Retailer" - Sec. 5. As used in this chapter, "retailer" means a...

6-6-13-6. Excise Tax Imposed - Sec. 6. (a) Except as provided in section 7 of...

6-6-13-7. Exempt Entities - Sec. 7. The sale of aviation fuel is exempt from...

6-6-13-8. Exemption Certificates - Sec. 8. A person who makes a purchase in a...

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Indiana Code Title 6. Taxation Article 6. Motor Fuel and Vehicle Excise Taxes

Indiana Code
Title 6. Taxation
Article 6. Motor Fuel and Vehicle Excise Taxes