Sec. 12. The aviation fuel excise taxes a retailer collects on the sale of aviation fuel belong to the state. Except as provided in section 11 of this chapter, a retailer shall hold the money in trust for the state and for payment to the department. A retailer shall report and remit state gross retail and use taxes through the department's online tax filing program. In the case of a corporation or partnership, each officer, employee, or member of the employer who is in that capacity is under a duty to collect the tax, and is personally liable for the tax, penalty, and interest.
As added by P.L.288-2013, SEC.67.
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