Sec. 606.6. (a) Except as provided in subsection (c), every person included within the terms of section 606(a) of this chapter who transports gasoline in a vehicle on the highways of Indiana in a vehicle having a total tank capacity of less than eight hundred fifty (850) gallons is liable to the state for a penalty equal to the rate provided in section 201 of this chapter on all gasoline transported into Indiana and delivered to any person other than a licensed distributor. (b) Except as provided in subsection (c), every person included within the terms of section 606(c) of this chapter who transports gasoline in a vehicle on the highways of Indiana is liable to the state for a penalty equal to the rate provided in section 201 of this chapter on all gasoline: (1) received by the person for transportation to a point outside Indiana; (2) not in fact transported to a point outside Indiana; and (3) in fact delivered to a person other than a licensed distributor inside Indiana. (c) The following are excluded when computing any liability under this section: (1) All deliveries of gasoline when the tax imposed by law was charged or collected by the parties under the circumstances described in this section. (2) Deliveries of gasoline used in computing the tax under section 301 of this chapter. As added by P.L.69-1991, SEC.9.
IC 6-6-1.1-607 Monthly accounting of all gasoline delivered to or withdrawn from refinery or terminal; lessor report of leased storage space Sec. 607. (a) Every person owning or operating a refinery or terminal in Indiana shall, on forms prescribed by the administrator, make a monthly accounting to the administrator of all gasoline withdrawn from a refinery or terminal, and all gasoline delivered to and withdrawn from any terminal, whether or not the fuel is owned by the owner or operator. (b) Every person owning or operating a refinery or terminal in Indiana who leases storage space in that refinery or terminal for gasoline to another person shall on forms prescribed by the administrator make a monthly accounting to the administrator with respect to the leased storage space. The report shall show the following: (1) The name of the lessee. (2) The volume of storage space that is leased. (3) The volume of gasoline existing in that storage space at the beginning and end of the month. (4) The monthly throughput which is: (A) the total volume of gasoline put into the storage space during the month; and (B) the total volume of gasoline removed from the storage space during the month. As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.31; P.L.69-1991, SEC.10.