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6-6-13-9. Schedule of Remittance - Sec. 9. Except as provided in section 11 of this...
6-6-13-10. Method of Remittance - Sec. 10. A retailer required to remit aviation fuel excise...
6-6-13-11. Collection Allowance - Sec. 11. A retailer who properly remits aviation fuel excise...
6-6-13-12. Excise Tax Collected Held in Trust; Personal Liability - Sec. 12. The aviation fuel excise taxes a retailer collects...
6-6-13-13. Failure to Collect or Remit; Monetary Penalties; Criminal Liability - Sec. 13. (a) A person who knowingly fails to collect...
6-6-13-14. Listed Tax - Sec. 14. The aviation fuel excise tax is a listed...
6-6-13-15. Deposit of Aviation Fuel Excise Tax Revenue - Sec. 15. The department shall transfer aviation fuel excise taxes...
Chapter 14. Alternative Fuel Decals
6-6-14-1. "Alternative Fuel" - Sec. 1. As used in this chapter, "alternative fuel" means...
6-6-14-2. "Department" - Sec. 2. As used in this chapter, "department" means the...
6-6-14-3. "Special Fuel" - Sec. 3. As used in this chapter, "special fuel" has...
6-6-14-4. Alternative Fuel Decals; Annual Fees - Sec. 4. (a) The owner of one (1) of the...
6-6-14-5. Temporary Trip Permits - Sec. 5. (a) The owner of a motor vehicle that...
6-6-14-6. Propane Dealer License - Sec. 6. (a) Before dispensing alternative fuel into a motor...
6-6-14-7. Alternative Fuel Decal Application - Sec. 7. (a) The administrator shall issue an alternative fuel...
6-6-14-8. Affixing an Alternative Fuel Decal; Replacement - Sec. 8. (a) The owner of a motor vehicle propelled...
6-6-14-9. Alternative Fuel Decal; Use of Alternative Fuels - Sec. 9. A person may place or cause to be...
Chapter 15. Heavy Equipment Rental Excise Tax
6-6-15-1. Applicability - Sec. 1. This chapter applies only after December 31, 2018,...
6-6-15-2. Definitions - Sec. 2. The following definitions apply throughout this chapter: (1)...
6-6-15-3. Imposition of the Heavy Equipment Rental Excise Tax; Rate of Tax; Collection - Sec. 3. (a) An excise tax, known as the heavy...
6-6-15-4. Exemptions - Sec. 4. (a) A transaction involving the rental of heavy...
6-6-15-5. Liability for Tax; Collection - Sec. 5. A person that rents heavy rental equipment is...
6-6-15-6. Payment and Sourcing of the Tax; Credit for Misclassification - Sec. 6. (a) Subject to subsection (b), a retail merchant...
6-6-15-7. Heavy Equipment Rental Excise Tax Account; Distributions and Apportionment of the Tax - Sec. 7. (a) All revenues collected from the heavy equipment...
Chapter 16. Vehicle Sharing Excise Tax
6-6-16-1. Definitions - Sec. 1. The following definitions apply throughout this chapter: (1)...
6-6-16-2. Imposition of Tax; Tax Rate - Sec. 2. (a) An excise tax, known as the vehicle...
6-6-16-3. Exemptions - Sec. 3. (a) The sharing of a truck is exempt...
6-6-16-4. Shared Vehicle Driver Liable for Tax - Sec. 4. The shared vehicle driver who shares a passenger...
6-6-16-5. Manner of Imposition; Payment; Collection; Filing of Return - Sec. 5. (a) Except as otherwise provided in this section,...
6-6-16-6. Distributions; Apportionment Among Taxing Districts in the County - Sec. 6. (a) All revenues collected from the vehicle sharing...