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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Repealed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; Hearing; 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