Chapter

Gasoline Tax

Ind. Code § 6-6-1.1-101— Short title
Ind. Code § 6-6-1.1-102— Application of definitions and rules of construction
Ind. Code § 6-6-1.1-103— Definitions
Ind. Code § 6-6-1.1-104— Rules of construction
Ind. Code § 6-6-1.1-105— Citation to prior law
Ind. Code § 6-6-1.1-201— Rate and burden of tax
Ind. Code § 6-6-1.1-201.5— Repealed
Ind. Code § 6-6-1.1-202— Time considered received; in-state gasoline; withdrawal from refinery or terminal
Ind. Code § 6-6-1.1-203— Time considered received; imported gasoline; storage
Ind. Code § 6-6-1.1-204— Time considered received; imported gasoline; use directly from transport
Ind. Code § 6-6-1.1-205— Time considered received; imported gasoline; transport by licensed distributor
Ind. Code § 6-6-1.1-206— Time considered received; in-state gasoline produced or blended
Ind. Code § 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
Ind. Code § 6-6-1.1-208— Imported gasoline; motor vehicle fuel supply tanks; exemption
Ind. Code § 6-6-1.1-209— Inventory tax; imposition; computation; listed tax
Ind. Code § 6-6-1.1-301— Exemptions
Ind. Code § 6-6-1.1-302— Application for exemption permit; persons eligible
Ind. Code § 6-6-1.1-303— Application for exemption permit; form; fee
Ind. Code § 6-6-1.1-304— Application for exemption permit; investigation
Ind. Code § 6-6-1.1-305— Exemption permit holders; issuance of certificate to distributors
Ind. Code § 6-6-1.1-401— License to distributor; requirement
Ind. Code § 6-6-1.1-402— License to distributor; application; contents
Ind. Code § 6-6-1.1-403— License to distributor; denial; grounds; hearing
Ind. Code § 6-6-1.1-404— License to distributor; foreign corporations
Ind. Code § 6-6-1.1-405— License to distributor; financial statement; fee
Ind. Code § 6-6-1.1-405.5— Investigations to enforce chapter
Ind. Code § 6-6-1.1-406— License to distributor; bond, letter of credit, or cash deposit
Ind. Code § 6-6-1.1-407— Bond or letter of credit of distributor unsatisfactory; reduction of cash deposit
Ind. Code § 6-6-1.1-408— Amount of bond, letter of credit, or cash deposit insufficient; new requirements; cancellation of certificate
Ind. Code § 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
Ind. Code § 6-6-1.1-410— Financial statements; increased bond, letter of credit, or cash deposit amounts
Ind. Code § 6-6-1.1-411— Temporary license; investigation; conditions and requirements
Ind. Code § 6-6-1.1-412— Permanent license; minimum gallonage
Ind. Code § 6-6-1.1-413— No permanent license; insufficient gallonage
Ind. Code § 6-6-1.1-414— License nonassignable; new license required
Ind. Code § 6-6-1.1-415— Cancellation of distributor's license; grounds; notice; hearing
Ind. Code § 6-6-1.1-416— Cancellation of license on distributor's request; requisites
Ind. Code § 6-6-1.1-417— Cancellation of distributor's license for inactiveness; notice
Ind. Code § 6-6-1.1-418— Listing of licensed distributors; index of applications and bonds
Ind. Code § 6-6-1.1-501— Monthly reports to determine tax liability; itemized contents
Ind. Code § 6-6-1.1-502— Monthly payment of tax due; computation
Ind. Code § 6-6-1.1-503— Repealed
Ind. Code § 6-6-1.1-504— Purchaser other than licensed distributor; same reports; payment of tax
Ind. Code § 6-6-1.1-505— Repealed
Ind. Code § 6-6-1.1-506— Repealed
Ind. Code § 6-6-1.1-507— Repealed
Ind. Code § 6-6-1.1-508— Repealed
Ind. Code § 6-6-1.1-509— Repealed
Ind. Code § 6-6-1.1-510— Repealed
Ind. Code § 6-6-1.1-511— Repealed
Ind. Code § 6-6-1.1-512— Discontinuance, sale, or transfer of distributor's business; notice to administrator
Ind. Code § 6-6-1.1-513— Discontinuance, sale, or transfer of distributor's business; accrued tax liabilities due and payable
Ind. Code § 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
Ind. Code § 6-6-1.1-515— Reports; electronic filing
Ind. Code § 6-6-1.1-601— Repealed
Ind. Code § 6-6-1.1-602— Repealed
Ind. Code § 6-6-1.1-603— Repealed
Ind. Code § 6-6-1.1-604— Repealed
Ind. Code § 6-6-1.1-605— Repealed
Ind. Code § 6-6-1.1-606— Monthly reports of all deliveries of gasoline in and from Indiana; forms; contents
Ind. Code § 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
Ind. Code § 6-6-1.1-606.6— Penalties; improper delivery of gasoline
Ind. Code § 6-6-1.1-607— Monthly accounting of all gasoline delivered to or withdrawn from refinery or terminal; lessor report of leased storage space
Ind. Code § 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
Ind. Code § 6-6-1.1-701— Deduction for exempted gasoline
Ind. Code § 6-6-1.1-702— Sale or exchange agreement; deduction
Ind. Code § 6-6-1.1-703— Sale of tax exempt gasoline; deduction
Ind. Code § 6-6-1.1-704— Refund or deduction
Ind. Code § 6-6-1.1-705— Deduction for evaporation, shrinkage, losses, and tax related expenses
Ind. Code § 6-6-1.1-801— Tax collected by distributor as state money in trust; liability; use restricted to authorized purposes
Ind. Code § 6-6-1.1-801.5— Tax receipts; transfer
Ind. Code § 6-6-1.1-802— Deposit of tax receipts
Ind. Code § 6-6-1.1-803— Refunds and costs; payment
Ind. Code § 6-6-1.1-804— Repealed
Ind. Code § 6-6-1.1-805— Motor fuel tax fund; transfer of residue balance to highway account
Ind. Code § 6-6-1.1-806— Repealed
Ind. Code § 6-6-1.1-901— Refund to purchaser for gasoline lost or destroyed; limitations; requisites; distributor excepted
Ind. Code § 6-6-1.1-902— Refund to local transit system; interest
Ind. Code § 6-6-1.1-902.5— Refund to rural transit system; interest
Ind. Code § 6-6-1.1-903— Refund for tax paid on gasoline purchased or used for designated purposes; interest
Ind. Code § 6-6-1.1-904— Repealed
Ind. Code § 6-6-1.1-904.1— Refund; required procedures
Ind. Code § 6-6-1.1-905— Repealed
Ind. Code § 6-6-1.1-906— Refunds or credits; rules and regulations
Ind. Code § 6-6-1.1-907— Refund or deduction; payment of tax in error; warrant; payment; requisites
Ind. Code § 6-6-1.1-908— Deduction in lieu of warrant for payment of refund
Ind. Code § 6-6-1.1-909— Gasoline tax refund account
Ind. Code § 6-6-1.1-910— Class action for refund of tax; prerequisites
Ind. Code § 6-6-1.1-1001— Repealed
Ind. Code § 6-6-1.1-1002— Repealed
Ind. Code § 6-6-1.1-1003— Repealed
Ind. Code § 6-6-1.1-1004— Repealed
Ind. Code § 6-6-1.1-1005— Repealed
Ind. Code § 6-6-1.1-1006— Repealed
Ind. Code § 6-6-1.1-1007— Repealed
Ind. Code § 6-6-1.1-1008— Sealing pumps; impoundment of vehicles or tanks; report of meter readings
Ind. Code § 6-6-1.1-1009— Cumulative remedies
Ind. Code § 6-6-1.1-1101— Repealed
Ind. Code § 6-6-1.1-1102— Repealed
Ind. Code § 6-6-1.1-1103— Requests of another state for information
Ind. Code § 6-6-1.1-1104— Repealed
Ind. Code § 6-6-1.1-1105— Repealed
Ind. Code § 6-6-1.1-1106— Repealed
Ind. Code § 6-6-1.1-1107— Repealed
Ind. Code § 6-6-1.1-1108— Repealed
Ind. Code § 6-6-1.1-1109— Repealed
Ind. Code § 6-6-1.1-1110— Gallonage totalizers; sealing; installation; evidence
Ind. Code § 6-6-1.1-1201— Repealed
Ind. Code § 6-6-1.1-1202— Identification markings on transportation equipment
Ind. Code § 6-6-1.1-1203— Separate statement of tax rate on sales or delivery slips, bills, or statements
Ind. Code § 6-6-1.1-1204— Political subdivisions; excise tax prohibited
Ind. Code § 6-6-1.1-1205— Criminal proceedings; precedence
Ind. Code § 6-6-1.1-1206— Suit against state to resolve tax dispute; jurisdiction; limitation
Ind. Code § 6-6-1.1-1301— Repealed
Ind. Code § 6-6-1.1-1302— Repealed
Ind. Code § 6-6-1.1-1303— Repealed
Ind. Code § 6-6-1.1-1304— Repealed
Ind. Code § 6-6-1.1-1305— Submission of false information on invoice to support refund or credit; forfeiture
Ind. Code § 6-6-1.1-1306— Fraudulent procurement of refund or credit; offense
Ind. Code § 6-6-1.1-1307— Submission of multiple invoices for refund; offense
Ind. Code § 6-6-1.1-1308— Failure to pay tax collected to administrator; offense
Ind. Code § 6-6-1.1-1309— Distributor; violations; offense
Ind. Code § 6-6-1.1-1310— Use of untaxed gasoline; offense
Ind. Code § 6-6-1.1-1311— Use or sale in Indiana of tax-exempt gasoline purchased for export; offense; tax liability; export sales excepted
Ind. Code § 6-6-1.1-1312— Reckless violations; offense
Ind. Code § 6-6-1.1-1313— Evasion of tax; offense
Ind. Code § 6-6-1.1-1314— Failure to keep books and records; penalty
Ind. Code § 6-6-1.1-1315— Failure to file reports; incomplete reports; civil penalty
Ind. Code § 6-6-1.1-1316— Breaking fuel pump seals; failure to report meter readings; removing post signs; failure to notify; offenses