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U.S. State Codes
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Indiana
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Title 6. Taxation
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Article 6. Motor Fuel and V...
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Chapter 2.5. Special Fuel Tax
Chapter 2.5. Special Fuel Tax
6-6-2.5-1. "Alternative fuel"
6-6-2.5-1.5. "Biodiesel"
6-6-2.5-2. "Blender"
6-6-2.5-3. "Blending"
6-6-2.5-4. "Bulk end user"
6-6-2.5-5. "Bulk plant"
6-6-2.5-6. "Commissioner"
6-6-2.5-7. "Department"
6-6-2.5-8. "Destination state"
6-6-2.5-8.5. "Dyed fuel user"
6-6-2.5-9. "Export"
6-6-2.5-10. "Exporter"
6-6-2.5-11. Repealed
6-6-2.5-12. "Heating oil"
6-6-2.5-13. "Import"
6-6-2.5-13.1. "Import verification number"
6-6-2.5-14. "Invoiced gallons"
6-6-2.5-15. "Liquid"
6-6-2.5-16. "Motor vehicle"
6-6-2.5-16.1. "Permissive supplier"
6-6-2.5-16.5. "Natural gas product"
6-6-2.5-17. "Person"
6-6-2.5-18. "Public highway"
6-6-2.5-19. "Rack"
6-6-2.5-20. "Received"
6-6-2.5-21. "Retailer"
6-6-2.5-22. "Special fuel"
6-6-2.5-22.5. "Special fuel gallon"
6-6-2.5-23. "Supplier"
6-6-2.5-24. "Terminal"
6-6-2.5-25. "Terminal operator"
6-6-2.5-25.1. "Transfer in bulk into or within a terminal"
6-6-2.5-25.9. "Transporter"
6-6-2.5-26. "Transmix"
6-6-2.5-26.1. "Transport truck"
6-6-2.5-26.2. "Two party exchange"
6-6-2.5-26.5. "Truck stop"
6-6-2.5-27. "Wholesaler"
6-6-2.5-28. License tax; presumptions; computation; liability for collection and remittance; sulfur content; penalty
6-6-2.5-29. Inventory tax; exclusions; amount
6-6-2.5-30. Exemptions from special fuel tax; provision of export information; refunds
6-6-2.5-30.5. Exemption from special fuel tax; restricted personal, noncommercial use
6-6-2.5-31. Exempted special fuels; dye requirements and specifications; markers
6-6-2.5-32. Refunds; circumstances; claims; investigations
6-6-2.5-32.5. Refund of special fuel tax; qualification; claim for refund
6-6-2.5-33. Payment of interest on refund claim
6-6-2.5-34. Supplier deduction for gallons purchased; prohibition; customer refunds; application
6-6-2.5-35. Collection and remittance of special fuel tax
6-6-2.5-36. Remittance of tax; procedures; deadline
6-6-2.5-37. Costs of collection, reporting, and remittance; retention of portion of remittance; amount; failure to report or remit on time
6-6-2.5-38. Duties and responsibilities of supplier in collection of tax; liability
6-6-2.5-39. Consumption of tax-exempt dyed or marked fuel for nonexempt purpose; remittance of tax
6-6-2.5-40. Transportation of special fuel; requirements and procedures; violations
6-6-2.5-41. Licenses
6-6-2.5-42. Application for license; form and content; investigation; fingerprints
6-6-2.5-43. Transporters; listing of vehicle descriptions with commissioner; contents
6-6-2.5-44. Surety bond or cash deposit; filing by applicants
6-6-2.5-45. Disclosure of financial records; increase in bond or cash deposit
6-6-2.5-46. Filing of new bond; conditions; cancellation of license; reduction of cash deposit by judgment; additional deposit
6-6-2.5-47. Deposit insufficient to ensure payment; written demand to file new bond; requirements; cancellation of license
6-6-2.5-48. Release of surety from liability; written request; notice; cancellation
6-6-2.5-49. Denial of license; hearing; notice
6-6-2.5-50. Issuance of license
6-6-2.5-51. Validity of license
6-6-2.5-52. Transfer of license; prohibition
6-6-2.5-53. Display of license at place of business
6-6-2.5-54. Discontinuance of business; surrender of license
6-6-2.5-55. Notice of discontinuance, sale, or transfer of business; content; liability
6-6-2.5-56. Repealed
6-6-2.5-56.5. Suppliers, permissive suppliers, and licensed importers; reporting requirements; violations
6-6-2.5-57. Terminal operators; reporting requirements; inventory records
6-6-2.5-58. Final report upon discontinuance, sale, or transfer of business or revocation of license; payment of taxes and penalties
6-6-2.5-59. Exporters; reporting requirements
6-6-2.5-60. Transporters; reporting requirements; failure to report; penalty; waiver of report
6-6-2.5-61. Composite and modified reports
6-6-2.5-62. Special fuel restrictions; violations; exemptions
6-6-2.5-63. Failure of suppliers, permissive suppliers, importers, and blenders to collect or timely remit tax; penalties
6-6-2.5-64. Civil penalties; exemption
6-6-2.5-65. Shipping documents; violations; impoundment, seizure, and sale of vehicle; evidence; release
6-6-2.5-66. Listed tax
6-6-2.5-67. Use of tax revenues
6-6-2.5-68. Deposit of revenue
6-6-2.5-69. Class actions for refund of tax; prerequisites
6-6-2.5-70. Inspections
6-6-2.5-71. Sealing special fuel or kerosene pump; compliance; penalty
6-6-2.5-72. Reports; electronic filing