Chapter 2.5. Special Fuel Tax
Index
- IC 6-6-2.5-1 [Effective Until 1/1/2024] "Alternative Fuel"
- IC 6-6-2.5-1 [Effective 1/1/2024] "Alternative Fuel"
- IC 6-6-2.5-1.5 "Biodiesel"
- IC 6-6-2.5-2 "Blender"
- IC 6-6-2.5-3 "Blending"
- IC 6-6-2.5-4 "Bulk End User"
- IC 6-6-2.5-5 "Bulk Plant"
- IC 6-6-2.5-6 "Commissioner"
- IC 6-6-2.5-6.5 "Compressed Natural Gas Product Fuel Station"
- IC 6-6-2.5-7 "Department"
- IC 6-6-2.5-8 "Destination State"
- IC 6-6-2.5-8.5 "Dyed Fuel User"
- IC 6-6-2.5-9 "Export"
- IC 6-6-2.5-10 "Exporter"
- IC 6-6-2.5-11 [Repealed]
- IC 6-6-2.5-12 "Heating Oil"
- IC 6-6-2.5-13 "Import"
- IC 6-6-2.5-13.1 "Import Verification Number"
- IC 6-6-2.5-14 "Invoiced Gallons"
- IC 6-6-2.5-15 "Liquid"
- IC 6-6-2.5-16 "Motor Vehicle"
- IC 6-6-2.5-16.1 "Permissive Supplier"
- IC 6-6-2.5-16.5 "Natural Gas Product"
- IC 6-6-2.5-17 "Person"
- IC 6-6-2.5-18 "Public Highway"
- IC 6-6-2.5-19 "Rack"
- IC 6-6-2.5-20 "Received"
- IC 6-6-2.5-21 "Retailer"
- IC 6-6-2.5-22 "Special Fuel"
- IC 6-6-2.5-22.5 "Special Fuel Gallon"
- IC 6-6-2.5-23 "Supplier"
- IC 6-6-2.5-24 "Terminal"
- IC 6-6-2.5-25 "Terminal Operator"
- IC 6-6-2.5-25.1 "Transfer In Bulk Into Or Within a Terminal"
- IC 6-6-2.5-25.9 "Transporter"
- IC 6-6-2.5-26 "Transmix"
- IC 6-6-2.5-26.1 "Transport Truck"
- IC 6-6-2.5-26.2 "Two Party Exchange"
- IC 6-6-2.5-26.5 "Truck Stop"
- IC 6-6-2.5-27 "Wholesaler"
- IC 6-6-2.5-28 License Tax; Presumptions; Computation; Liability For Collection and Remittance; Sulfur Content; Penalty
- IC 6-6-2.5-29 Inventory Tax; Exclusions; Amount
- IC 6-6-2.5-30 Exemptions From Special Fuel Tax; Provision of Export Information; Refunds
- IC 6-6-2.5-30.5 Exemption From Special Fuel Tax; Restricted Personal, Noncommercial Use
- IC 6-6-2.5-31 Exempted Special Fuels; Dye Requirements and Specifications; Markers
- IC 6-6-2.5-32 Refunds; Circumstances; Claims; Investigations
- IC 6-6-2.5-32.5 Refund of Special Fuel Tax; Qualification; Claim For Refund
- IC 6-6-2.5-32.7 Refund of Special Fuel Tax; Compressed Natural Gas Product Fuel Station; Computation; Collection Allowance
- IC 6-6-2.5-33 Payment of Interest On Refund Claim
- IC 6-6-2.5-34 Supplier Deduction For Gallons Purchased; Prohibition; Customer Refunds; Application
- IC 6-6-2.5-35 Collection and Remittance of Special Fuel Tax
- IC 6-6-2.5-36 Remittance of Tax; Procedures; Deadline
- IC 6-6-2.5-37 Costs of Collection, Reporting, and Remittance; Retention of Portion of Remittance; Amount; Failure to Report Or Remit On Time
- IC 6-6-2.5-38 Duties and Responsibilities of Supplier In Collection of Tax; Liability
- IC 6-6-2.5-39 Consumption of Tax-Exempt Dyed Or Marked Fuel For Nonexempt Purpose; Remittance of Tax
- IC 6-6-2.5-40 Transportation of Special Fuel; Requirements and Procedures; Violations
- IC 6-6-2.5-41 Licenses
- IC 6-6-2.5-42 Application For License; Form and Content; Investigation
- IC 6-6-2.5-43 [Repealed]
- IC 6-6-2.5-44 Surety Bond Or Cash Deposit; Filing By Applicants
- IC 6-6-2.5-45 Disclosure of Financial Records; Increase In Bond Or Cash Deposit
- IC 6-6-2.5-46 Filing of New Bond; Conditions; Cancellation of License; Reduction of Cash Deposit By Judgment; Additional Deposit
- IC 6-6-2.5-47 Deposit Insufficient to Ensure Payment; Written Demand to File New Bond; Requirements; Cancellation of License
- IC 6-6-2.5-48 Release of Surety From Liability; Written Request; Notice; Cancellation
- IC 6-6-2.5-49 Denial of License; Hearing; Notice
- IC 6-6-2.5-50 Issuance of License
- IC 6-6-2.5-51 Validity of License
- IC 6-6-2.5-52 Transfer of License; Prohibition
- IC 6-6-2.5-53 Display of License At Place of Business
- IC 6-6-2.5-54 Discontinuance of Business; Surrender of License
- IC 6-6-2.5-55 Notice of Discontinuance, Sale, Or Transfer of Business; Content; Liability
- IC 6-6-2.5-56 [Repealed]
- IC 6-6-2.5-56.5 Suppliers, Permissive Suppliers, and Licensed Importers; Reporting Requirements; Violations
- IC 6-6-2.5-57 Terminal Operators; Reporting Requirements; Inventory Records
- IC 6-6-2.5-58 Final Report Upon Discontinuance, Sale, Or Transfer of Business Or Revocation of License; Payment of Taxes and Penalties
- IC 6-6-2.5-59 Exporters; Reporting Requirements
- IC 6-6-2.5-60 Transporters; Reporting Requirements; Failure to Report; Penalty; Waiver of Report
- IC 6-6-2.5-61 Composite and Modified Reports
- IC 6-6-2.5-62 Special Fuel Restrictions; Violations; Exemptions
- IC 6-6-2.5-63 Failure of Suppliers, Permissive Suppliers, Importers, and Blenders to Collect Or Timely Remit Tax; Penalties
- IC 6-6-2.5-64 Civil Penalties; Exemption
- IC 6-6-2.5-65 Shipping Documents; Violations; Impoundment, Seizure, and Sale of Vehicle; Evidence; Release
- IC 6-6-2.5-66 Listed Tax
- IC 6-6-2.5-67 Use of Tax Revenues
- IC 6-6-2.5-68 Deposit of Revenue
- IC 6-6-2.5-69 Class Actions For Refund of Tax; Prerequisites
- IC 6-6-2.5-70 Inspections
- IC 6-6-2.5-71 Sealing Special Fuel Or Kerosene Pump; Compliance; Penalty
- IC 6-6-2.5-72 Reports; Electronic Filing