Title 6, TITLE 6. TAXATION

Sec. 4. (a) A person who files a claim for the refund of inheritance tax or Indiana estate tax (paid before its repeal) may appeal any refund order which the department of state revenue enters with respect to the person's claim. To initiate the appeal, the person must, within nin…

Sec. 5. When an appeal is initiated under section 4 of this chapter, the probate court shall determine the amount of any tax refund due. Either party may appeal the probate court's decision to the tax court in accordance with the rules of appellate procedure. As added by Acts 197…

Sec. 6. Amounts sufficient to pay the refunds provided for under this chapter are annually appropriated. As added by Acts 1976, P.L.18, SEC.1.

Sec. 1. (a) If a person fails to file a return for any of the listed taxes, fails to pay the full amount of tax shown on the person's return by the due date for the return or the payment, or incurs a deficiency upon a determination by the department, the person is subject to inte…

Sec. 12. (a) This section applies to a penalty related to a tax liability to the extent that the: (1) tax liability is for a listed tax; (2) tax liability was due and payable, as determined under IC 6-8.1-3-17(d), for a tax period ending before January 1, 2013; (3) department est…

Sec. 13. (a) A person that: (1) obtains a permit, license plate, cab card, or any other credential issued by the registration center established under IC 6-8.1-4-4; and (2) alters or violates the terms of the permit, license plate, cab card, or other credential under IC 6-8.1-4-4…

Sec. 14. (a) Except as otherwise provided in this section or by the provisions of a listed tax, any penalties and interest resulting from a listed tax shall be deposited as if it were the listed tax to which the penalty and interest are associated. (b) In the case of penalties or…

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.55-1990, SEC.2; P.L.60-1990, SEC.14. Repealed by P.L.1-1991, SEC.69. IC 6-8.1-10-2.1 Liability for penalty Sec. 2.1. (a) Except as provided in IC 6-3-4-12(k) and IC 6-3-4-13(l), a person that: (1) fails to file a return for any…

Sec. 3. (a) If a person fails to file a return on or before the due date, the department shall send him a notice, by United States mail, stating that he has thirty (30) days from the date the notice is mailed to file the return. If the person does not file the return within the t…

Sec. 3.5. If a person fails to file a return on or before the due date as required by IC 6-3-4-1(1) or IC 6-3-4-1(2), where no remittance is due with the return, the person is subject to a penalty of ten dollars ($10) per day for each day that the return is past due, up to a maxi…

Sec. 4. (a) If a person fails to file a return or to make a full tax payment with that return with the fraudulent intent of evading the tax, the person is subject to a penalty. (b) The amount of the penalty imposed for a fraudulent failure described in subsection (a) is one hundr…

Sec. 5. (a) As used in this section, "payment instrument" means: (1) a check; (2) a credit card; (3) a debit card; (4) an electronic funds transfer; or (5) any other instrument in payment by any commercially allowable means. (b) If a person makes a payment to the department for a…

Sec. 6. (a) As used in this section, "information return" means the following when a statute or rule requires the following to be filed with the department: (1) Schedule K-1 of form IT-20S, IT-41, or IT-65. (2) Any form, statement, or schedule required to be filed with the depart…

Sec. 7. Notwithstanding the various penalty provisions of this chapter, the maximum total penalty that may be assessed against a person under sections 2.1 through 5 of this chapter is one hundred percent (100%) of the unpaid tax and the minimum penalty, if any, that may be assess…

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.149-1986, SEC.39. Repealed by P.L.107-1987, SEC.50.

notification; clearance Sec. 9. (a) As used in this section: (1) "Dissolution" refers to dissolution of a corporation under IC 23-0.5-6, IC 23-1-45, IC 23-1-47, IC 23-1-48, or IC 23-17-24. (2) "Liquidation" means the operation or act of winding up a corporation's affairs, when no…

Effective 1-1-2024. Sec. 9.5. (a) As used in this section, the following terms have the following meanings: (1) "Successor in liability" means a person that directly or indirectly purchases, acquires, is gifted, or succeeds to ownership of more than one-half (1/2) of all tangible…

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.45. Repealed by Acts 1980, P.L.61, SEC.15.

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.46. Repealed by Acts 1980, P.L.61, SEC.15.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.47. Repealed by Acts 1980, P.L.61, SEC.15.

meter readings Sec. 1008. (a) If any of the conditions specified in subsection (b) occur, the administrator may seal a gasoline pump, gasohol pump, aviation gasoline pump, or marina gasoline pump; impound any vehicle or tank that does not have a sealable pump; and post a sign tha…

Sec. 1009. The remedies provided to the department by this chapter are cumulative, and the election to use a remedy may not be construed to exclude the use of any other remedy. As added by P.L.97-1987, SEC.13.

Sec. 101. This chapter shall be known and may be cited as the "Gasoline Tax Law." As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.4.

Sec. 102. The definitions and rules of construction contained in sections 103 and 104 of this chapter apply throughout this chapter unless the context clearly requires otherwise. As added by Acts 1979, P.L.79, SEC.1.

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…

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.

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…

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.

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…

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.14. Repealed by Acts 1980, P.L.61, SEC.15.

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 …

or statements 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. Amend…

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…

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.17. Repealed by Acts 1980, P.L.61, SEC.15.

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.53. Repealed by Acts 1980, P.L.61, SEC.15.