Gasoline Tax Law

Indiana · Assessment of Certain Forest Lands · §§ 6-6-1.1-1001 to 6-6-1.1-910 · 129 sections

Overview

The Gasoline Tax Law governs Indiana's excise tax on gasoline, setting out the definitions and rules of construction that control how the tax is imposed and administered. It regulates distributors and the physical infrastructure of gasoline handling — requiring gallonage totalizers and their sealing, identification markings on transportation equipment, and separate statement of the tax rate on sales slips, bills, and delivery statements — and it reserves the tax to the state by barring political subdivisions from imposing their own. Enforcement runs through administrative measures such as sealing pumps and impounding vehicles or tanks, criminal offenses for fraudulent refund claims, failure to remit collected tax, and use of untaxed gasoline, alongside civil remedies and a defined route for taxpayers to litigate disputes against the state.

Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.

In the courts

Sections of this act have been cited in 2 court decisions.

Most-cited authority: 1 NE3D 207 - Floyd County and Floyd County Plan Commission v. City of New Albany and New Albany City Plan Commission

Sections covered

Ind. Code § 6-6-1.1-1001Repealed
Ind. Code § 6-6-1.1-1002Repealed
Ind. Code § 6-6-1.1-1003Repealed
Ind. Code § 6-6-1.1-1004Repealed
Ind. Code § 6-6-1.1-1005Repealed
Ind. Code § 6-6-1.1-1006Repealed
Ind. Code § 6-6-1.1-1007Repealed
Ind. Code § 6-6-1.1-1008Sealing pumps; impoundment of vehicles or tanks; report of meter readings
Ind. Code § 6-6-1.1-1009Cumulative remedies
Ind. Code § 6-6-1.1-101Short title
Ind. Code § 6-6-1.1-102Application of definitions and rules of construction
Ind. Code § 6-6-1.1-103Definitions
Ind. Code § 6-6-1.1-104Rules of construction1 cite
Ind. Code § 6-6-1.1-105Citation to prior law
Ind. Code § 6-6-1.1-1101Repealed
Ind. Code § 6-6-1.1-1102Repealed
Ind. Code § 6-6-1.1-1103Requests of another state for information
Ind. Code § 6-6-1.1-1104Repealed
Ind. Code § 6-6-1.1-1105Repealed
Ind. Code § 6-6-1.1-1106Repealed
Ind. Code § 6-6-1.1-1107Repealed
Ind. Code § 6-6-1.1-1108Repealed
Ind. Code § 6-6-1.1-1109Repealed
Ind. Code § 6-6-1.1-1110Gallonage totalizers; sealing; installation; evidence
Ind. Code § 6-6-1.1-1201Repealed
Ind. Code § 6-6-1.1-1202Identification markings on transportation equipment
Ind. Code § 6-6-1.1-1203Separate statement of tax rate on sales or delivery slips, bills, or statements
Ind. Code § 6-6-1.1-1204Political subdivisions; excise tax prohibited
Ind. Code § 6-6-1.1-1205Criminal proceedings; precedence
Ind. Code § 6-6-1.1-1206Suit against state to resolve tax dispute; jurisdiction; limitation
Ind. Code § 6-6-1.1-1301Repealed
Ind. Code § 6-6-1.1-1302Repealed
Ind. Code § 6-6-1.1-1303Repealed
Ind. Code § 6-6-1.1-1304Repealed
Ind. Code § 6-6-1.1-1305Submission of false information on invoice to support refund or credit; forfeiture
Ind. Code § 6-6-1.1-1306Fraudulent procurement of refund or credit; offense
Ind. Code § 6-6-1.1-1307Submission of multiple invoices for refund; offense
Ind. Code § 6-6-1.1-1308Failure to pay tax collected to administrator; offense
Ind. Code § 6-6-1.1-1309Distributor; violations; offense
Ind. Code § 6-6-1.1-1310Use of untaxed gasoline; offense
Ind. Code § 6-6-1.1-1311Use or sale in Indiana of tax-exempt gasoline purchased for export; offense; tax liability; export sales excepted
Ind. Code § 6-6-1.1-1312Reckless violations; offense
Ind. Code § 6-6-1.1-1313Evasion of tax; offense
Ind. Code § 6-6-1.1-1314Failure to keep books and records; penalty
Ind. Code § 6-6-1.1-1315Failure to file reports; incomplete reports; civil penalty
Ind. Code § 6-6-1.1-1316Breaking fuel pump seals; failure to report meter readings; removing post signs; failure to notify; offenses
Ind. Code § 6-6-1.1-201Rate and burden of tax
Ind. Code § 6-6-1.1-201.5Repealed
Ind. Code § 6-6-1.1-202Time considered received; in-state gasoline; withdrawal from refinery or terminal
Ind. Code § 6-6-1.1-203Time considered received; imported gasoline; storage
Ind. Code § 6-6-1.1-204Time considered received; imported gasoline; use directly from transport
Ind. Code § 6-6-1.1-205Time considered received; imported gasoline; transport by licensed distributor
Ind. Code § 6-6-1.1-206Time considered received; in-state gasoline produced or blended
Ind. Code § 6-6-1.1-207Time considered received; in-state gasoline not covered by IC 6-6-1.1-202 through IC 6-6-1.1-206
Ind. Code § 6-6-1.1-208Imported gasoline; motor vehicle fuel supply tanks; exemption
Ind. Code § 6-6-1.1-209Inventory tax; imposition; computation; listed tax
Ind. Code § 6-6-1.1-301Exemptions
Ind. Code § 6-6-1.1-302Application for exemption permit; persons eligible
Ind. Code § 6-6-1.1-303Application for exemption permit; form; fee
Ind. Code § 6-6-1.1-304Application for exemption permit; investigation
Ind. Code § 6-6-1.1-305Exemption permit holders; issuance of certificate to distributors
Ind. Code § 6-6-1.1-401License to distributor; requirement
Ind. Code § 6-6-1.1-402License to distributor; application; contents
Ind. Code § 6-6-1.1-403License to distributor; denial; grounds; hearing
Ind. Code § 6-6-1.1-404License to distributor; foreign corporations
Ind. Code § 6-6-1.1-405License to distributor; financial statement; fee
Ind. Code § 6-6-1.1-405.5Investigations to enforce chapter
Ind. Code § 6-6-1.1-406License to distributor; bond, letter of credit, or cash deposit
Ind. Code § 6-6-1.1-407Bond or letter of credit of distributor unsatisfactory; reduction of cash deposit
Ind. Code § 6-6-1.1-408Amount of bond, letter of credit, or cash deposit insufficient; new requirements; cancellation of certificate
Ind. Code § 6-6-1.1-409Release of surety of distributor's bond or institution issuing letter of credit; retaining cash deposit; notice; cancellation of license
Ind. Code § 6-6-1.1-410Financial statements; increased bond, letter of credit, or cash deposit amounts
Ind. Code § 6-6-1.1-411Temporary license; investigation; conditions and requirements
Ind. Code § 6-6-1.1-412Permanent license; minimum gallonage
Ind. Code § 6-6-1.1-413No permanent license; insufficient gallonage
Ind. Code § 6-6-1.1-414License nonassignable; new license required
Ind. Code § 6-6-1.1-415Cancellation of distributor's license; grounds; notice; hearing
Ind. Code § 6-6-1.1-416Cancellation of license on distributor's request; requisites
Ind. Code § 6-6-1.1-417Cancellation of distributor's license for inactiveness; notice
Ind. Code § 6-6-1.1-418Listing of licensed distributors; index of applications and bonds
Ind. Code § 6-6-1.1-501Monthly reports to determine tax liability; itemized contents
Ind. Code § 6-6-1.1-502Monthly payment of tax due; computation
Ind. Code § 6-6-1.1-503Repealed
Ind. Code § 6-6-1.1-504Purchaser other than licensed distributor; same reports; payment of tax
Ind. Code § 6-6-1.1-505Repealed
Ind. Code § 6-6-1.1-506Repealed
Ind. Code § 6-6-1.1-507Repealed
Ind. Code § 6-6-1.1-508Repealed
Ind. Code § 6-6-1.1-509Repealed
Ind. Code § 6-6-1.1-510Repealed
Ind. Code § 6-6-1.1-511Repealed
Ind. Code § 6-6-1.1-512Discontinuance, sale, or transfer of distributor's business; notice to administrator
Ind. Code § 6-6-1.1-513Discontinuance, sale, or transfer of distributor's business; accrued tax liabilities due and payable
Ind. Code § 6-6-1.1-514Sale or transfer of distributor's business; liability of purchaser or transferee for any accrued unpaid tax, penalty, and interest
Ind. Code § 6-6-1.1-515Reports; electronic filing
Ind. Code § 6-6-1.1-601Repealed
Ind. Code § 6-6-1.1-602Repealed
Ind. Code § 6-6-1.1-603Repealed
Ind. Code § 6-6-1.1-604Repealed
Ind. Code § 6-6-1.1-605Repealed
Ind. Code § 6-6-1.1-606Monthly reports of all deliveries of gasoline in and from Indiana; forms; contents
Ind. Code § 6-6-1.1-606.5Registration 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 § 6-6-1.1-606.6Penalties; improper delivery of gasoline
Ind. Code § 6-6-1.1-607Monthly accounting of all gasoline delivered to or withdrawn from refinery or terminal; lessor report of leased storage space
Ind. Code § 6-6-1.1-608Waiver of reports required by IC 6-6-1.1-606 and IC 6-6-1.1-607; time limitations
Ind. Code § 6-6-1.1-701Deduction for exempted gasoline
Ind. Code § 6-6-1.1-702Sale or exchange agreement; deduction
Ind. Code § 6-6-1.1-703Sale of tax exempt gasoline; deduction
Ind. Code § 6-6-1.1-704Refund or deduction
Ind. Code § 6-6-1.1-705Deduction for evaporation, shrinkage, losses, and tax related expenses
Ind. Code § 6-6-1.1-801Tax collected by distributor as state money in trust; liability; use restricted to authorized purposes
Ind. Code § 6-6-1.1-801.5Tax receipts; transfer
Ind. Code § 6-6-1.1-802Deposit of tax receipts
Ind. Code § 6-6-1.1-803Refunds and costs; payment
Ind. Code § 6-6-1.1-804Repealed
Ind. Code § 6-6-1.1-805Motor fuel tax fund; transfer of residue balance to highway account
Ind. Code § 6-6-1.1-806Repealed
Ind. Code § 6-6-1.1-901Refund to purchaser for gasoline lost or destroyed; limitations; requisites; distributor excepted
Ind. Code § 6-6-1.1-902Refund to local transit system; interest
Ind. Code § 6-6-1.1-902.5Refund to rural transit system; interest
Ind. Code § 6-6-1.1-903Refund for tax paid on gasoline purchased or used for designated purposes; interest
Ind. Code § 6-6-1.1-904Repealed
Ind. Code § 6-6-1.1-904.1Refund; required procedures
Ind. Code § 6-6-1.1-905Repealed
Ind. Code § 6-6-1.1-906Refunds or credits; rules and regulations
Ind. Code § 6-6-1.1-907Refund or deduction; payment of tax in error; warrant; payment; requisites
Ind. Code § 6-6-1.1-908Deduction in lieu of warrant for payment of refund
Ind. Code § 6-6-1.1-909Gasoline tax refund account
Ind. Code § 6-6-1.1-910Class action for refund of tax; prerequisites1 cite

All Indiana named statutes →

Download

Copy

Embed on your site

Hover to preview · click to copy the code

Search Wikipedia →