Chapter 1.1 - GASOLINE TAX

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Section 6-6-1.1-201.5 - [Repealed]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