Chapter 1.1. Gasoline Tax
Index
- IC 6-6-1.1-101 Short Title
- IC 6-6-1.1-102 Application of Definitions and Rules of Construction
- IC 6-6-1.1-103 Definitions
- IC 6-6-1.1-104 Rules of Construction
- IC 6-6-1.1-105 Citation to Prior Law
- IC 6-6-1.1-201 Rate and Burden of Tax
- IC 6-6-1.1-201.5 [Repealed]
- IC 6-6-1.1-202 Time Considered Received; In-State Gasoline; Withdrawal From Refinery Or Terminal
- IC 6-6-1.1-203 Time Considered Received; Imported Gasoline; Storage
- IC 6-6-1.1-204 Time Considered Received; Imported Gasoline; Use Directly From Transport
- IC 6-6-1.1-205 Time Considered Received; Imported Gasoline; Transport By Licensed Distributor
- IC 6-6-1.1-206 Time Considered Received; In-State Gasoline Produced Or Blended
- IC 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
- IC 6-6-1.1-208 Imported Gasoline; Motor Vehicle Fuel Supply Tanks; Exemption
- IC 6-6-1.1-209 Inventory Tax; Imposition; Computation; Listed Tax
- IC 6-6-1.1-301 Exemptions
- IC 6-6-1.1-302 Application For Exemption Permit; Persons Eligible
- IC 6-6-1.1-303 Application For Exemption Permit; Form; Fee
- IC 6-6-1.1-304 Application For Exemption Permit; Investigation
- IC 6-6-1.1-305 Exemption Permit Holders; Issuance of Certificate to Distributors
- IC 6-6-1.1-401 License to Distributor; Requirement
- IC 6-6-1.1-402 License to Distributor; Application; Contents
- IC 6-6-1.1-403 License to Distributor; Denial; Grounds; Hearing
- IC 6-6-1.1-404 License to Distributor; Foreign Corporations
- IC 6-6-1.1-405 License to Distributor; Financial Statement; Fee
- IC 6-6-1.1-405.5 Investigations to Enforce Chapter
- IC 6-6-1.1-406 License to Distributor; Bond, Letter of Credit, Or Cash Deposit
- IC 6-6-1.1-407 Bond Or Letter of Credit of Distributor Unsatisfactory; Reduction of Cash Deposit
- IC 6-6-1.1-408 Amount of Bond, Letter of Credit, Or Cash Deposit Insufficient; New Requirements; Cancellation of Certificate
- IC 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
- IC 6-6-1.1-410 Financial Statements; Increased Bond, Letter of Credit, Or Cash Deposit Amounts
- IC 6-6-1.1-411 Temporary License; Investigation; Conditions and Requirements
- IC 6-6-1.1-412 Permanent License; Minimum Gallonage
- IC 6-6-1.1-413 No Permanent License; Insufficient Gallonage
- IC 6-6-1.1-414 License Nonassignable; New License Required
- IC 6-6-1.1-415 Cancellation of Distributor's License; Grounds; Notice; Hearing
- IC 6-6-1.1-416 Cancellation of License On Distributor's Request; Requisites
- IC 6-6-1.1-417 Cancellation of Distributor's License For Inactiveness; Notice
- IC 6-6-1.1-418 Listing of Licensed Distributors; Index of Applications and Bonds
- IC 6-6-1.1-501 Monthly Reports to Determine Tax Liability; Itemized Contents
- IC 6-6-1.1-502 Monthly Payment of Tax Due; Computation
- IC 6-6-1.1-503 [Repealed]
- IC 6-6-1.1-504 Purchaser Other Than Licensed Distributor; Same Reports; Payment of Tax
- IC 6-6-1.1-505 [Repealed]
- IC 6-6-1.1-506 [Repealed]
- IC 6-6-1.1-507 [Repealed]
- IC 6-6-1.1-508 [Repealed]
- IC 6-6-1.1-509 [Repealed]
- IC 6-6-1.1-510 [Repealed]
- IC 6-6-1.1-511 [Repealed]
- IC 6-6-1.1-512 Discontinuance, Sale, Or Transfer of Distributor's Business; Notice to Administrator
- IC 6-6-1.1-513 Discontinuance, Sale, Or Transfer of Distributor's Business; Accrued Tax Liabilities Due and Payable
- IC 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
- IC 6-6-1.1-515 Reports; Electronic Filing
- IC 6-6-1.1-601 [Repealed]
- IC 6-6-1.1-602 [Repealed]
- IC 6-6-1.1-603 [Repealed]
- IC 6-6-1.1-604 [Repealed]
- IC 6-6-1.1-605 [Repealed]
- IC 6-6-1.1-606 Monthly Reports of All Deliveries of Gasoline In and From Indiana; Forms; Contents
- IC 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
- IC 6-6-1.1-606.6 Penalties; Improper Delivery of Gasoline
- IC 6-6-1.1-607 Monthly Accounting of All Gasoline Delivered to Or Withdrawn From Refinery Or Terminal; Lessor Report of Leased Storage Space
- IC 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
- IC 6-6-1.1-701 Deduction For Exempted Gasoline
- IC 6-6-1.1-702 Sale Or Exchange Agreement; Deduction
- IC 6-6-1.1-703 Sale of Tax Exempt Gasoline; Deduction
- IC 6-6-1.1-704 Refund Or Deduction
- IC 6-6-1.1-705 Deduction For Evaporation, Shrinkage, Losses, and Tax Related Expenses
- IC 6-6-1.1-801 Tax Collected By Distributor As State Money In Trust; Liability; Use Restricted to Authorized Purposes
- IC 6-6-1.1-801.5 Tax Receipts; Transfer
- IC 6-6-1.1-802 Deposit of Tax Receipts
- IC 6-6-1.1-803 Refunds and Costs; Payment
- IC 6-6-1.1-804 [Repealed]
- IC 6-6-1.1-805 Motor Fuel Tax Fund; Transfer of Residue Balance to Highway Account
- IC 6-6-1.1-806 [Repealed]
- IC 6-6-1.1-901 Refund to Purchaser For Gasoline Lost Or Destroyed; Limitations; Requisites; Distributor Excepted
- IC 6-6-1.1-902 Refund to Local Transit System; Interest
- IC 6-6-1.1-902.5 Refund to Rural Transit System; Interest
- IC 6-6-1.1-903 Refund For Tax Paid On Gasoline Purchased Or Used For Designated Purposes; Interest
- IC 6-6-1.1-904 [Repealed]
- IC 6-6-1.1-904.1 Refund; Required Procedures
- IC 6-6-1.1-905 [Repealed]
- IC 6-6-1.1-906 Refunds Or Credits; Rules and Regulations
- IC 6-6-1.1-907 Refund Or Deduction; Payment of Tax In Error; Warrant; Payment; Requisites
- IC 6-6-1.1-908 Deduction In Lieu of Warrant For Payment of Refund
- IC 6-6-1.1-909 Gasoline Tax Refund Account
- IC 6-6-1.1-910 Class Action For Refund of Tax; Prerequisites
- IC 6-6-1.1-1001 [Repealed]
- IC 6-6-1.1-1002 [Repealed]
- IC 6-6-1.1-1003 [Repealed]
- IC 6-6-1.1-1004 [Repealed]
- IC 6-6-1.1-1005 [Repealed]
- IC 6-6-1.1-1006 [Repealed]
- IC 6-6-1.1-1007 [Repealed]
- IC 6-6-1.1-1008 Sealing Pumps; Impoundment of Vehicles Or Tanks; Report of Meter Readings
- IC 6-6-1.1-1009 Cumulative Remedies
- IC 6-6-1.1-1101 [Repealed]
- IC 6-6-1.1-1102 [Repealed]
- IC 6-6-1.1-1103 Requests of Another State For Information
- IC 6-6-1.1-1104 [Repealed]
- IC 6-6-1.1-1105 [Repealed]
- IC 6-6-1.1-1106 [Repealed]
- IC 6-6-1.1-1107 [Repealed]
- IC 6-6-1.1-1108 [Repealed]
- IC 6-6-1.1-1109 [Repealed]
- IC 6-6-1.1-1110 Gallonage Totalizers; Sealing; Installation; Evidence
- IC 6-6-1.1-1201 [Repealed]
- IC 6-6-1.1-1202 Identification Markings On Transportation Equipment
- IC 6-6-1.1-1203 Separate Statement of Tax Rate On Sales Or Delivery Slips, Bills, Or Statements
- IC 6-6-1.1-1204 Political Subdivisions; Excise Tax Prohibited
- IC 6-6-1.1-1205 Criminal Proceedings; Precedence
- IC 6-6-1.1-1206 Suit Against State to Resolve Tax Dispute; Jurisdiction; Limitation
- IC 6-6-1.1-1301 [Repealed]
- IC 6-6-1.1-1302 [Repealed]
- IC 6-6-1.1-1303 [Repealed]
- IC 6-6-1.1-1304 [Repealed]
- IC 6-6-1.1-1305 Submission of False Information On Invoice to Support Refund Or Credit; Forfeiture
- IC 6-6-1.1-1306 Fraudulent Procurement of Refund Or Credit; Offense
- IC 6-6-1.1-1307 Submission of Multiple Invoices For Refund; Offense
- IC 6-6-1.1-1308 Failure to Pay Tax Collected to Administrator; Offense
- IC 6-6-1.1-1309 Distributor; Violations; Offense
- IC 6-6-1.1-1310 Use of Untaxed Gasoline; Offense
- IC 6-6-1.1-1311 Use Or Sale In Indiana of Tax-Exempt Gasoline Purchased For Export; Offense; Tax Liability; Export Sales Excepted
- IC 6-6-1.1-1312 Reckless Violations; Offense
- IC 6-6-1.1-1313 Evasion of Tax; Offense
- IC 6-6-1.1-1314 Failure to Keep Books and Records; Penalty
- IC 6-6-1.1-1315 Failure to File Reports; Incomplete Reports; Civil Penalty
- IC 6-6-1.1-1316 Breaking Fuel Pump Seals; Failure to Report Meter Readings; Removing Post Signs; Failure to Notify; Offenses