Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Indiana
/
Title 6. Taxation
/
Article 6. Motor Fuel and V...
/
Chapter 1.1. Gasoline Tax
Chapter 1.1. Gasoline Tax
6-6-1.1-101. Short title
6-6-1.1-102. Application of definitions and rules of construction
6-6-1.1-103. Definitions
6-6-1.1-104. Rules of construction
6-6-1.1-105. Citation to prior law
6-6-1.1-201. Rate and burden of tax
6-6-1.1-201.5. Repealed
6-6-1.1-202. Time considered received; in-state gasoline; withdrawal from refinery or terminal
6-6-1.1-203. Time considered received; imported gasoline; storage
6-6-1.1-204. Time considered received; imported gasoline; use directly from transport
6-6-1.1-205. Time considered received; imported gasoline; transport by licensed distributor
6-6-1.1-206. Time considered received; in-state gasoline produced or blended
6-6-1.1-207. Time considered received; in-state gasoline not covered by IC
6-6-1.1-208. Imported gasoline; motor vehicle fuel supply tanks; exemption
6-6-1.1-209. Inventory tax; imposition; computation; listed tax
6-6-1.1-301. Exemptions
6-6-1.1-302. Application for exemption permit; persons eligible
6-6-1.1-303. Application for exemption permit; form; fee
6-6-1.1-304. Application for exemption permit; investigation
6-6-1.1-305. Exemption permit holders; issuance of certificate to distributors
6-6-1.1-401. License to distributor; requirement
6-6-1.1-402. License to distributor; application; contents
6-6-1.1-403. License to distributor; denial; grounds; hearing
6-6-1.1-404. License to distributor; foreign corporations
6-6-1.1-405. License to distributor; financial statement; fee
6-6-1.1-405.5. Investigations to enforce chapter
6-6-1.1-406. License to distributor; bond, letter of credit, or cash deposit
6-6-1.1-407. Bond or letter of credit of distributor unsatisfactory; reduction of cash deposit
6-6-1.1-408. Amount of bond, letter of credit, or cash deposit insufficient; new requirements; hearing; cancellation of certificate
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
6-6-1.1-410. Financial statements; increased bond, letter of credit, or cash deposit amounts
6-6-1.1-411. Temporary license; investigation; conditions and requirements
6-6-1.1-412. Permanent license; minimum gallonage
6-6-1.1-413. No permanent license; insufficient gallonage
6-6-1.1-414. License nonassignable; new license required
6-6-1.1-415. Cancellation of distributor's license; grounds; notice; hearing
6-6-1.1-416. Cancellation of license on distributor's request; requisites
6-6-1.1-417. Cancellation of distributor's license for inactiveness; notice
6-6-1.1-418. Listing of licensed distributors; index of applications and bonds
6-6-1.1-501. Monthly reports to determine tax liability; itemized contents
6-6-1.1-502. Monthly payment of tax due; computation
6-6-1.1-503. Repealed
6-6-1.1-504. Purchaser other than licensed distributor; same reports; payment of tax
6-6-1.1-505. Repealed
6-6-1.1-506. Repealed
6-6-1.1-507. Repealed
6-6-1.1-508. Repealed
6-6-1.1-509. Repealed
6-6-1.1-510. Repealed
6-6-1.1-511. Repealed
6-6-1.1-512. Discontinuance, sale, or transfer of distributor's business; notice to administrator
6-6-1.1-513. Discontinuance, sale, or transfer of distributor's business; accrued tax liabilities due and payable
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
6-6-1.1-515. Reports; electronic filing
6-6-1.1-601. Repealed
6-6-1.1-602. Repealed
6-6-1.1-603. Repealed
6-6-1.1-604. Repealed
6-6-1.1-605. Repealed
6-6-1.1-606. Monthly reports of all deliveries of gasoline in and from Indiana; forms; contents
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
6-6-1.1-606.6. Penalties; improper delivery of gasoline
6-6-1.1-607. Monthly accounting of all gasoline delivered to or withdrawn from refinery or terminal; lessor report of leased storage space
6-6-1.1-608. Waiver of reports required by IC
6-6-1.1-701. Deduction for exempted gasoline
6-6-1.1-702. Sale or exchange agreement; deduction
6-6-1.1-703. Sale of tax exempt gasoline; deduction
6-6-1.1-704. Refund or deduction
6-6-1.1-705. Deduction for evaporation, shrinkage, losses, and tax related expenses
6-6-1.1-801. Tax collected by distributor as state money in trust; liability; use restricted to authorized purposes
6-6-1.1-801.5. Tax receipts; transfer
6-6-1.1-802. Deposit of tax receipts
6-6-1.1-803. Refunds and costs; payment
6-6-1.1-804. Repealed
6-6-1.1-805. Motor fuel tax fund; transfer of residue balance to highway account
6-6-1.1-806. Repealed
6-6-1.1-901. Refund to purchaser for gasoline lost or destroyed; limitations; requisites; distributor excepted
6-6-1.1-902. Refund to local transit system; interest
6-6-1.1-902.5. Refund to rural transit system; interest
6-6-1.1-903. Refund for tax paid on gasoline purchased or used for designated purposes; interest
6-6-1.1-904. Repealed
6-6-1.1-904.1. Refund; required procedures
6-6-1.1-905. Repealed
6-6-1.1-906. Refunds or credits; rules and regulations
6-6-1.1-907. Refund or deduction; payment of tax in error; warrant; payment; requisites
6-6-1.1-908. Deduction in lieu of warrant for payment of refund
6-6-1.1-909. Gasoline tax refund account
6-6-1.1-910. Class action for refund of tax; prerequisites
6-6-1.1-1001. Repealed
6-6-1.1-1002. Repealed
6-6-1.1-1003. Repealed
6-6-1.1-1004. Repealed
6-6-1.1-1005. Repealed
6-6-1.1-1006. Repealed
6-6-1.1-1007. Repealed
6-6-1.1-1008. Sealing pumps; impoundment of vehicles or tanks; report of meter readings
6-6-1.1-1009. Cumulative remedies
6-6-1.1-1101. Repealed
6-6-1.1-1102. Repealed
6-6-1.1-1103. Requests of another state for information
6-6-1.1-1104. Repealed
6-6-1.1-1105. Repealed
6-6-1.1-1106. Repealed
6-6-1.1-1107. Repealed
6-6-1.1-1108. Repealed
6-6-1.1-1109. Repealed
6-6-1.1-1110. Gallonage totalizers; sealing; installation; evidence
6-6-1.1-1201. Repealed
6-6-1.1-1202. Identification markings on transportation equipment
6-6-1.1-1203. Separate statement of tax rate on sales or delivery slips, bills, or statements
6-6-1.1-1204. Political subdivisions; excise tax prohibited
6-6-1.1-1205. Criminal proceedings; precedence
6-6-1.1-1206. Suit against state to resolve tax dispute; jurisdiction; limitation
6-6-1.1-1301. Repealed
6-6-1.1-1302. Repealed
6-6-1.1-1303. Repealed
6-6-1.1-1304. Repealed
6-6-1.1-1305. Submission of false information on invoice to support refund or credit; forfeiture
6-6-1.1-1306. Fraudulent procurement of refund or credit; offense
6-6-1.1-1307. Submission of multiple invoices for refund; offense
6-6-1.1-1308. Failure to pay tax collected to administrator; offense
6-6-1.1-1309. Distributor; violations; offense
6-6-1.1-1310. Use of untaxed gasoline; offense
6-6-1.1-1311. Use or sale in Indiana of tax-exempt gasoline purchased for export; offense; tax liability; export sales excepted
6-6-1.1-1312. Reckless violations; offense
6-6-1.1-1313. Evasion of tax; offense
6-6-1.1-1314. Failure to keep books and records; penalty
6-6-1.1-1315. Failure to file reports; incomplete reports; civil penalty
6-6-1.1-1316. Breaking fuel pump seals; failure to report meter readings; removing post signs; failure to notify; offenses