Sec. 56.5. (a) For the purpose of determining the amount of special tax due, every supplier shall file with the department on forms prescribed and furnished by the department a verified statement by the supplier. The department may require the reporting of any information reasonably necessary to determine the amount of special fuel tax due.
(b) The reports required by this section that contain information for the preceding calendar month shall be filed before the twentieth day of each month.
(c) Each supplier and permissive supplier shall separately report:
(1) all loads of special fuel received by the supplier or permissive supplier for export to another state; and
(2) all loads of special fuel removed by the supplier or permissive supplier out of an out-of-state terminal for delivery to Indiana and sold tax free to persons for import into Indiana;
in accordance with the shipping papers issued by the terminal operator. A person who knowingly violates this subsection commits a Level 6 felony.
(d) Each licensed importer shall file monthly with the department a verified sworn statement of operations within Indiana and any other information with respect to the source and means of transportation of special fuel as the department may require and on forms prescribed and furnished by the department. A person who knowingly violates this subsection commits a Level 6 felony.
As added by P.L.65-1997, SEC.2. Amended by P.L.158-2013, SEC.97.