Section 45 IAC 6-1-1 - Statutory scheme; purpose of rulesAuthority: IC 6-8-1-12; IC 6-8.1-3-3
Affected: IC 6-8-1-8
Sec. 1.
(a) Under this article, a tax is imposed under IC 6-8-1-8 on all petroleum products, which includes generally crude oil and gas severed and taken from the land, upon the owner and producers of the petroleum products.(b) The responsibility for the payment of the tax is upon any person purchasing such petroleum products or having such petroleum products in their possession, in that it is a lien upon such petroleum for the tax and penalties and interest thereon. The responsibility follows such petroleum products in the hands of the purchaser or the gatherer.(c) Any person purchasing or having possession of petroleum products upon which the petroleum severance tax has not been paid shall be personally liable for the reporting and payment of the amount of the lien of the tax and other charges. Additionally, if the purchaser or the person having possession of petroleum products pays the amount of the petroleum severance tax, they shall be entitled to reimbursement from the owners or producers. By paying the petroleum severance tax, these purchasers or possessors of petroleum products are not subject to any suit or action for recovery by the owners or producers of petroleum products. Any remedy of such owners or producers is exclusively by way of claim for refund and litigation upon such claim for refund with the department.(d) The responsibility for the reporting and paying of the petroleum severance tax is imposed upon all purchasers and those having possession of petroleum products after severance from the ground, which would include all petroleum products gatherers. The reporting and payment is to be made upon forms prescribed by the department in these regulations and at the time prescribed in the regulations. Department of State Revenue; PT II,Sec 1; filed Jul 18, 1947, 9:30 am: Rules and Regs. 1948, p. 346Filed 11/25/2014, 3:44 p.m.: 20141224-IR-045140145FRA