Ind. Code § 6-6-1.1-501

Current through P.L. 171-2024
Section 6-6-1.1-501 - Monthly reports to determine tax liability; itemized contents

To determine his tax liability under this chapter, each distributor shall file a sworn report with the administrator by the twentieth day of each calendar month. The administrator may require the following information to be included in the report:

(1) An itemized statement of the number of invoiced gallons of gasoline received by the distributor within Indiana during the preceding calendar month, as determined under sections 202 through 207 of this chapter. The administrator may require that the statement include the date, place, and quantity of each receipt of gasoline, the point of origin, the method by which and the name of the person from whom the gasoline was received, and any other information which the administrator requires.
(2) An itemized statement showing the deductions provided by sections 701 through 705 of this chapter, together with such details to support each deduction as the administrator may require.
(3) An itemized statement showing the gallons of gasoline sold to a marine facility for which the distributor does not receive an exemption certificate authorized by section 305 of this chapter.

IC 6-6-1.1-501

As added by Acts1979 , P.L. 79, SEC.1. Amended by Acts1979 , P.L. 71, SEC.6; Acts1980 , P.L. 51, SEC.23.