Collection of Use Tax on Gasoline

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Gross Retail and Use Taxes
  5. Collection of Use Tax on Gasoline

Checkout our iOS App for a better way to browser and research.

Section
6-2.5-3.5-1

"Distributor"

Section
6-2.5-3.5-2

Repealed

Section
6-2.5-3.5-3

"Federal Gasoline Tax"

Section
6-2.5-3.5-4

"Gasoline"

Section
6-2.5-3.5-5

"Indiana Gasoline Tax"

Section
6-2.5-3.5-6

"Metered Pump"

Section
6-2.5-3.5-7

Repealed

Section
6-2.5-3.5-8

"Purchase or Shipment"

Section
6-2.5-3.5-9

"Qualified Distributor"

Section
6-2.5-3.5-10

"Refiner"

Section
6-2.5-3.5-11

"Terminal Operator"

Section
6-2.5-3.5-12

"Total Price per Unit"

Section
6-2.5-3.5-13

"Unit"

Section
6-2.5-3.5-14

"Use Tax Rate"

Section
6-2.5-3.5-15

Monthly Notice of the Gasoline Use Tax Rate

Section
6-2.5-3.5-16

Remittance of Gasoline Use Tax to the Department

Section
6-2.5-3.5-17

Permit to Receive Gasoline Without Paying the Gasoline Use Tax

Section
6-2.5-3.5-18

Bond Associated With a Permit

Section
6-2.5-3.5-19

Collection of Gasoline Use Tax

Section
6-2.5-3.5-20

Remittance of Gasoline Use Tax; Reporting

Section
6-2.5-3.5-21

Invoicing; Sales to Exempt Purchasers

Section
6-2.5-3.5-22

Purchases or Shipments of Gasoline to or From Locations Outside Indiana

Section
6-2.5-3.5-23

Consequences for Failure to Pay and Failure to File

Section
6-2.5-3.5-24

Display of Price

Section
6-2.5-3.5-25

Exempt Transactions; Refunds; Procedures

Section
6-2.5-3.5-26

Relation to the State Gross Retail Tax; Exemptions