6-6-2.5-38. Duties and responsibilities of supplier in collection of tax; liability

IN Code § 6-6-2.5-38 (2019) (N/A)
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Sec. 38. The tax the supplier collects on the sale of special fuel belongs to the state. A supplier shall hold the money in trust for the state and for payment to the department as provided in this chapter. 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.277-1993(ss), SEC.44.