PocketLaw | Indiana Code | Special Fuel Tax

Special Fuel Tax

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Section
6-6-2.5-1

"Alternative Fuel"

Section
6-6-2.5-1.5

"Biodiesel"

Section
6-6-2.5-2

"Blender"

Section
6-6-2.5-3

"Blending"

Section
6-6-2.5-4

"Bulk End User"

Section
6-6-2.5-5

"Bulk Plant"

Section
6-6-2.5-6

"Commissioner"

Section
6-6-2.5-7

"Department"

Section
6-6-2.5-8

"Destination State"

Section
6-6-2.5-8.5

"Dyed Fuel User"

Section
6-6-2.5-9

"Export"

Section
6-6-2.5-10

"Exporter"

Section
6-6-2.5-11

Repealed

Section
6-6-2.5-12

"Heating Oil"

Section
6-6-2.5-13

"Import"

Section
6-6-2.5-13.1

"Import Verification Number"

Section
6-6-2.5-14

"Invoiced Gallons"

Section
6-6-2.5-15

"Liquid"

Section
6-6-2.5-16

"Motor Vehicle"

Section
6-6-2.5-16.1

"Permissive Supplier"

Section
6-6-2.5-16.5

"Natural Gas Product"

Section
6-6-2.5-17

"Person"

Section
6-6-2.5-18

"Public Highway"

Section
6-6-2.5-19

"Rack"

Section
6-6-2.5-20

"Received"

Section
6-6-2.5-21

"Retailer"

Section
6-6-2.5-22

"Special Fuel"

Section
6-6-2.5-22.5

"Special Fuel Gallon"

Section
6-6-2.5-23

"Supplier"

Section
6-6-2.5-24

"Terminal"

Section
6-6-2.5-25

"Terminal Operator"

Section
6-6-2.5-25.1

"Transfer in Bulk Into or Within a Terminal"

Section
6-6-2.5-25.9

"Transporter"

Section
6-6-2.5-26

"Transmix"

Section
6-6-2.5-26.1

"Transport Truck"

Section
6-6-2.5-26.2

"Two Party Exchange"

Section
6-6-2.5-26.5

"Truck Stop"

Section
6-6-2.5-27

"Wholesaler"

Section
6-6-2.5-28

License Tax; Presumptions; Computation; Liability for Collection and Remittance; Sulfur Content; Penalty

Section
6-6-2.5-29

Inventory Tax; Exclusions; Amount

Section
6-6-2.5-30

Exemptions From Special Fuel Tax; Provision of Export Information; Refunds

Section
6-6-2.5-30.5

Exemption From Special Fuel Tax; Restricted Personal, Noncommercial Use

Section
6-6-2.5-31

Exempted Special Fuels; Dye Requirements and Specifications; Markers

Section
6-6-2.5-32

Refunds; Circumstances; Claims; Investigations

Section
6-6-2.5-32.5

Refund of Special Fuel Tax; Qualification; Claim for Refund

Section
6-6-2.5-33

Payment of Interest on Refund Claim

Section
6-6-2.5-34

Supplier Deduction for Gallons Purchased; Prohibition; Customer Refunds; Application

Section
6-6-2.5-35

Collection and Remittance of Special Fuel Tax

Section
6-6-2.5-36

Remittance of Tax; Procedures; Deadline

Section
6-6-2.5-37

Costs of Collection, Reporting, and Remittance; Retention of Portion of Remittance; Amount; Failure to Report or Remit on Time

Section
6-6-2.5-38

Duties and Responsibilities of Supplier in Collection of Tax; Liability

Section
6-6-2.5-39

Consumption of Tax-Exempt Dyed or Marked Fuel for Nonexempt Purpose; Remittance of Tax

Section
6-6-2.5-40

Transportation of Special Fuel; Requirements and Procedures; Violations

Section
6-6-2.5-41

Licenses

Section
6-6-2.5-42

Application for License; Form and Content; Investigation

Section
6-6-2.5-43

Repealed

Section
6-6-2.5-44

Surety Bond or Cash Deposit; Filing by Applicants

Section
6-6-2.5-45

Disclosure of Financial Records; Increase in Bond or Cash Deposit

Section
6-6-2.5-46

Filing of New Bond; Conditions; Cancellation of License; Reduction of Cash Deposit by Judgment; Additional Deposit

Section
6-6-2.5-47

Deposit Insufficient to Ensure Payment; Written Demand to File New Bond; Requirements; Cancellation of License

Section
6-6-2.5-48

Release of Surety From Liability; Written Request; Notice; Cancellation

Section
6-6-2.5-49

Denial of License; Hearing; Notice

Section
6-6-2.5-50

Issuance of License

Section
6-6-2.5-51

Validity of License

Section
6-6-2.5-52

Transfer of License; Prohibition

Section
6-6-2.5-53

Display of License at Place of Business

Section
6-6-2.5-54

Discontinuance of Business; Surrender of License

Section
6-6-2.5-55

Notice of Discontinuance, Sale, or Transfer of Business; Content; Liability

Section
6-6-2.5-56

Repealed

Section
6-6-2.5-56.5

Suppliers, Permissive Suppliers, and Licensed Importers; Reporting Requirements; Violations

Section
6-6-2.5-57

Terminal Operators; Reporting Requirements; Inventory Records

Section
6-6-2.5-58

Final Report Upon Discontinuance, Sale, or Transfer of Business or Revocation of License; Payment of Taxes and Penalties

Section
6-6-2.5-59

Exporters; Reporting Requirements

Section
6-6-2.5-60

Transporters; Reporting Requirements; Failure to Report; Penalty; Waiver of Report

Section
6-6-2.5-61

Composite and Modified Reports

Section
6-6-2.5-62

Special Fuel Restrictions; Violations; Exemptions

Section
6-6-2.5-63

Failure of Suppliers, Permissive Suppliers, Importers, and Blenders to Collect or Timely Remit Tax; Penalties

Section
6-6-2.5-64

Civil Penalties; Exemption

Section
6-6-2.5-65

Shipping Documents; Violations; Impoundment, Seizure, and Sale of Vehicle; Evidence; Release

Section
6-6-2.5-66

Listed Tax

Section
6-6-2.5-67

Use of Tax Revenues

Section
6-6-2.5-68

Deposit of Revenue

Section
6-6-2.5-69

Class Actions for Refund of Tax; Prerequisites

Section
6-6-2.5-70

Inspections

Section
6-6-2.5-71

Sealing Special Fuel or Kerosene Pump; Compliance; Penalty

Section
6-6-2.5-72

Reports; Electronic Filing