Title 6, TAXATION

Sec. 103. As used in this chapter: (a) "Administrator" means the administrative head of the department of state revenue or the administrator's designee. (b) "Dealer" means a person, except a distributor, engaged in the business of selling gasoline in Indiana. (c) "Department" mea…

Sec. 104. (a) Whenever a masculine gender pronoun is used in this chapter, it refers to the masculine, feminine, or neuter, whichever is appropriate. (b) The singular form of any noun as used in this chapter includes the plural, and the plural includes the singular, where appropr…

Sec. 105. If a provision of the prior motor fuel or marine fuel tax laws (IC 6-6-1 and IC 6-6-1.5) has been replaced in the same form or in a restated form, by a provision of this chapter, then a citation to the provision of the prior law shall be construed as a citation to the c…

Sec. 1103. Upon request from an official who enforces the gasoline laws of another state, the administrator shall furnish the official with any information he has relating to the receipt, sale, use, transportation, or shipment of gasoline by any person. As added by Acts 1979, P.L…

Sec. 1110. (a) The administrator may seal gallonage totalizers of metered pumps operated by or on behalf of a dealer or licensed distributor. (b) If the administrator determines that a metered pump operated by or on behalf of a dealer or licensed distributor is without an effecti…

Sec. 1202. A vehicle which transports gasoline on a public Indiana highway must have the name and address of the person, firm, limited liability company, or corporation transporting the gasoline on both sides of the driver's compartment. The information must appear in letters at …

Sec. 1203. Distributors and all persons selling gasoline shall state the rate of the tax separately from the price of the gasoline on all sales or delivery slips, bills, and statements which indicate the price of gasoline. As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 197…

Sec. 1204. (a) No city, town, county, township, or other subdivision or municipal corporation of the state may levy or collect: (1) an excise tax on or measured by the sale, receipt, distribution, or use of gasoline; or (2) an excise, privilege, or occupational tax on the busines…

Sec. 1205. All criminal proceedings arising under this chapter have precedence in court over all other cases, excepting cases in which the state or public is a moving party. As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.291-1985, SEC.8.

Sec. 1206. A person who claims that any gasoline tax, penalty, or interest was erroneously or illegally collected, or that a refund was wrongfully denied may initiate a suit against the state. The tax court has original jurisdiction of the suit, which must be commenced within thr…

Sec. 1305. A person who changes the date, name, gallonage, or other information shown on an invoice used to support a refund or a credit claim under section 904.1 of this chapter, or who submits false information on an invoice, forfeits the right to a refund or credit on that inv…

Sec. 1306. A person who makes a false statement in connection with a refund or credit application under section 904.1 of this chapter, or who collects or causes to be repaid to a person money to which that person is not entitled commits a Class B infraction. As added by Acts 1979…

Sec. 1307. A person who submits an original invoice and a certified copy of an invoice, or two (2) or more certified copies of an invoice, to the administrator under section 904.1 of this chapter for the same transaction commits a Class B misdemeanor. As added by Acts 1979, P.L.7…

Sec. 1308. A person who receives or collects money as tax imposed under this chapter on gasoline on which the person has not paid the tax, and knowingly fails to pay the money to the administrator as required under this chapter, commits a Level 6 felony. As added by Acts 1979, P.…

Sec. 1309. Except as otherwise provided by this chapter, a distributor who: (1) recklessly fails to file the returns or statements and to pay the taxes as required by this chapter; or (2) knowingly fails to keep correct records, books, and accounts required by this chapter; commi…

Sec. 1310. A person who knowingly uses gasoline on which the tax has not been paid commits a Class B misdemeanor. As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.55.

Sec. 1311. (a) Except as otherwise permitted by this chapter, a person who purchases tax-exempt gasoline for export and uses or sells any of the gasoline in Indiana with the intent to avoid payment of the tax imposed by this chapter commits a Class A misdemeanor. In addition, for…

Sec. 1312. A person who recklessly violates a provision of this chapter for which no specific penalty is provided commits a Class B misdemeanor. As added by Acts 1979, P.L.79, SEC.1.

Sec. 1313. A person who violates sections 1309 through 1311 of this chapter with intent to evade the tax imposed by this chapter or to defraud the state commits a Level 6 felony. As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.158-2013, SEC.93.

Sec. 1314. A person subject to the tax imposed under section 201 of this chapter who fails to keep books and records as required by IC 6-8.1-5 is subject to the penalty under IC 6-8.1-10-4. As added by P.L.97-1987, SEC.15.

Sec. 1315. A person who: (1) is subject to the tax imposed by section 201 of this chapter; and (2) fails to file a report or files an incomplete report required by section 501 or 606 of this chapter; is subject to a civil penalty of one hundred dollars ($100) for each violation, …

Sec. 1316. (a) A person: (1) who knowingly breaks a seal on a sealed fuel pump without authorization; or (2) who knowingly fails or refuses to report meter readings under section 1008 or section 1110 of this chapter; commits a Level 6 felony. (b) A person who, without authorizati…

Sec. 201. (a) A license tax is imposed on the use of all gasoline used in Indiana at the applicable rate specified in subsection (b), except as otherwise provided by this chapter. The distributor shall initially pay the tax on the billed gallonage of all gasoline the distributor …

Sec. 202. (a) For purposes of this chapter, gasoline is considered received when it is withdrawn from an in-state refinery or terminal for sale or use in this state or for transfer to a destination in this state, unless the destination is another in-state refinery or terminal. (b…

Sec. 203. Gasoline is received by the owner at the time it is unloaded in this state if it is imported into this state and placed in storage at a place other than a refinery or terminal. As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.8.

Sec. 204. If the gasoline referred to in section 203 of this chapter is used in this state directly from the transportation equipment by which it is transported, then it is received when it is brought into this state and by the person who uses it in this state. As added by Acts 1…

Sec. 205. Gasoline shipped or brought into this state by a licensed distributor which is sold and delivered in this state directly to someone other than a licensed distributor is considered received by the distributor shipping or bringing the fuel into this state. As added by Act…

Sec. 206. Gasoline produced, compounded, or blended in this state at a place other than a refinery or terminal is considered received at the time and by the owner of the gasoline when it is produced, compounded, or blended. As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 19…

Sec. 207. Gasoline acquired in this state by any person not covered by sections 202 through 206 of this chapter is considered received at the time of acquisition by the person acquiring it, unless the person from whom the gasoline is acquired has paid or incurred liability for, o…

Sec. 208. Any person who brings gasoline into this state in the fuel supply tank directly connected to the motor of the motor vehicle is not liable for the tax imposed under this chapter. As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.13.

Sec. 209. (a) Persons having title to gasoline in storage and held for sale on the effective date of an increase in the license tax rate imposed under section 201 of this chapter are subject to an inventory tax based upon the gallonage in storage as of the close of the business d…

Sec. 301. The following transactions are exempt from the gasoline tax: (1) Gasoline exported from Indiana to another state, territory, or foreign country. (2) Gasoline sold to the United States or an agency or instrumentality thereof. (3) Gasoline sold to a post exchange or other…

Sec. 302. The following persons may apply to the administrator for an exemption permit: (1) A person who operates an airport where he sells gasoline for the exclusive purpose of propelling aircraft engines or motors. (2) A person engaged at an airport in the business of selling g…

Sec. 303. (a) A person must apply for an exemption permit on the form prescribed by the administrator. A fifteen dollar ($15) permit fee must be paid before an exemption permit may be issued. (b) An exemption permit is conditioned on the following terms: (1) The permit holder sha…

Sec. 304. The administrator may make any investigation he considers necessary when reviewing an application for an exemption permit. As added by Acts 1979, P.L.79, SEC.1.

Sec. 305. A person who holds an exemption permit may issue an executed exemption certificate to a licensed distributor. The licensed distributor may then sell gasoline to that person free of the tax imposed by this chapter. As added by Acts 1979, P.L.79, SEC.1.

Sec. 401. A person desiring to receive gasoline within Indiana without paying gasoline tax to his supplier must hold an uncanceled license issued by the administrator to do business as a distributor. For purposes of this section and section 415 of this chapter, "supplier" means a…

Sec. 402. To obtain a license, every person desiring to operate as a distributor must, before commencing operations as a distributor, file with the administrator a sworn application containing the following information: (1) The name under which the distributor will transact busin…

Sec. 403. (a) The administrator may refuse to issue a license to do business as a distributor in Indiana if: (1) the application is filed by a person whose license has previously been cancelled for cause; (2) the application is not filed in good faith, as determined by the admini…

Sec. 404. No license may be issued to a foreign corporation unless it is properly qualified to do business in Indiana. As added by Acts 1979, P.L.79, SEC.1.

Sec. 405. No license may be issued unless the application is accompanied by a current financial statement and a license fee of one hundred dollars ($100). The applicant shall pay the license fee to the administrator. As added by Acts 1979, P.L.79, SEC.1.

Sec. 405.5. The administrator may make any investigation the administrator considers reasonably necessary for the enforcement of this chapter. As added by P.L.69-1991, SEC.3.

Sec. 406. (a) Concurrently with the filing of an application for a distributor's license, the department may require an applicant to file with the administrator a surety bond, a letter of credit, or a cash deposit: (1) in an amount of not less than two thousand dollars ($2,000) n…

Sec. 407. (a) The administrator may require a distributor to file a new bond or new letter of credit, with a satisfactory surety or financial institution in the same form and amount if: (1) liability upon the old bond or letter of credit is discharged or reduced by judgment rende…

Sec. 408. (a) If the administrator reasonably determines that the amount of the existing bond, letter of credit, or cash deposit is insufficient to insure payment to the state of the tax and any penalty and interest for which the distributor is or may become liable, then the dist…

Sec. 409. (a) Sixty (60) days after making a written request for release to the administrator, the surety of a bond furnished by a distributor is released from any liability to the state accruing on the bond after the sixty (60) day period. The release does not affect any liabili…