Title 6, TAXATION

Sec. 46. (a) The commissioner may require a licensee to file a new bond with a satisfactory surety in the same form and amount if: (1) liability upon the previous bond is discharged or reduced by the judgment rendered, payment made, or otherwise disposed of; or (2) in the opinion…

Sec. 47. (a) If the commissioner reasonably determines that the amount of the existing bond or cash deposit is insufficient to ensure payment to the state of the tax and any penalty and interest for which the licensee is or may become liable, the licensee shall, upon written dema…

Sec. 48. (a) Sixty (60) days after making a written request for release to the commissioner, the surety of a bond furnished by a licensee is released from any liability to the state accruing on the bond after the sixty (60) day period. The release does not affect any liability ac…

Sec. 49. Before being denied a license, the department shall grant the applicant a hearing of which the applicant shall be given at least five (5) days written notice. As added by P.L.277-1993(ss), SEC.44.

Sec. 5. As used in this chapter, "bulk plant" means a gasoline or special fuel storage facility, other than a terminal, that is primarily used for redistribution of gasoline and special fuel by a motor vehicle with a capacity of not more than five thousand four hundred (5,400) ga…

Sec. 50. If the application and bond are approved, the department shall issue a license and as many copies as the licensee has places of business for which a license is required. As added by P.L.277-1993(ss), SEC.44.

Sec. 51. A license is valid until suspended, revoked for cause, or canceled. As added by P.L.277-1993(ss), SEC.44.

Sec. 52. No license is transferable to another person or to another place of business. As added by P.L.277-1993(ss), SEC.44.

Sec. 53. Each license shall be preserved and conspicuously displayed at the place of business for which it is issued. As added by P.L.277-1993(ss), SEC.44.

Sec. 54. Upon the discontinuance of the business, the license issued for the place shall be immediately surrendered to the department. As added by P.L.277-1993(ss), SEC.44.

Sec. 55. Whenever any person licensed to do business under this chapter discontinues, sells, or transfers the business, the licensee shall immediately notify the department in writing of the discontinuance, sale, or transfer. The notice shall give the date of discontinuance, sale…

Sec. 56.5. (a) For the purpose of determining the amount of special tax due, every supplier shall file with the department on forms prescribed and furnished by the department a verified statement by the supplier. The department may require the reporting of any information reasona…

Sec. 57. (a) Each person operating a terminal in Indiana shall file monthly reports of operations within Indiana on forms prescribed by the department. The department may require the reporting of any information it considers reasonably necessary. (b) For purposes of reporting and…

Sec. 58. Every licensee shall, upon the discontinuance, sale, or transfer of the business or upon the cancellation or revocation of a license, make a report as required under this chapter marked "Final Report", and shall pay all special fuel taxes and penalties that may be due th…

Sec. 59. Each person operating as an exporter shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of special fuel exported from Indiana. The department may require the reporting of any information it considers r…

Sec. 6. As used in this chapter, "commissioner" means the administrative head of the department or that person's designee. As added by P.L.277-1993(ss), SEC.44.

Sec. 6.5. As used in this chapter, "compressed natural gas product fuel station" means a fuel station that purchases special fuel, converts it into compressed natural gas product, and sells the compressed natural gas product from a metered pump at the same location. As added by P…

Sec. 60. (a) Each person operating as a transporter in Indiana shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of special fuel transported in Indiana. The department may require the reporting of any informat…

Sec. 61. The department may aggregate the information required in any of the reports required by this chapter into one (1) or more composite or modified reports in order to avoid duplicate reporting. As added by P.L.277-1993(ss), SEC.44.

Sec. 62. (a) No person shall import, sell, use, deliver, or store in Indiana special fuel in bulk as to which dye or a marker, or both, has not been added in accordance with section 31 of this chapter, or as to which the tax imposed by this chapter has not been paid to or accrued…

Sec. 63. (a) A supplier, permissive supplier, importer, or blender who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 35 of this chapter or pursuant to a tax precollection agreement under section 35 of this chapter is …

Sec. 64. (a) If any person liable for the tax files a false or fraudulent return, there shall be added to the tax an amount equal to the tax the person evaded or attempted to evade. (b) The department shall impose a civil penalty of one thousand dollars ($1,000) for a person's fi…

Sec. 65. (a) If a person is found operating a motor vehicle in violation of section 40(b), 40(c), or 62(e) of this chapter, the vehicle and its cargo is subject to impoundment, seizure, and subsequent sale, in accordance with IC 6-8.1. The failure of the operator of a motor vehic…

Sec. 66. The special fuel tax is a listed tax for purposes of IC 6-8.1. As added by P.L.277-1993(ss), SEC.44.

Sec. 67. The tax collected on the use of special fuel shall be used only for highway purposes and for payment of any part of the cost of traffic policing and traffic safety incurred by the state or any of its political subdivisions, as authorized by law. As added by P.L.277-1993(…

Sec. 68. (a) Each month, the first one and five tenths percent (1.5%) of revenue collected under this chapter shall be deposited in the motor carrier regulation fund administered by the department. (b) All revenue collected under this chapter that remains after the distribution o…

Sec. 69. A class action for the refund of a tax subject to this chapter may not be maintained in any court, including the Indiana tax court, on behalf of a person who has not complied with sections 32 and 33 of this chapter before the certification of a class. A refund of taxes t…

Sec. 7. As used in this chapter, "department" means the department of state revenue. As added by P.L.277-1993(ss), SEC.44.

Sec. 70. (a) The department may conduct inspections for and enforce the laws concerning coloration of diesel fuel violations, sulfur content violations, marker violations, and shipping paper violations at any place where taxable fuel is or may be loaded in transport vehicles, pro…

Sec. 71. (a) The department or any agent of the department may seal a special fuel or kerosene pump or impound a vehicle that does not have a sealable pump and post a sign that states that transactions involving special fuel or kerosene may not be made at the person's location if…

Sec. 72. The administrator may require that all reports required to be filed under section 56.5, 57, or 60 of this chapter must be filed in an electronic format prescribed by the administrator. As added by P.L.176-2006, SEC.4.

Sec. 8. As used in this chapter, "destination state" means the state for which a motor vehicle or barge is destined for off-loading into storage facilities for consumption or resale. As added by P.L.277-1993(ss), SEC.44.

Sec. 8.5. As used in this chapter, "dyed fuel user" means a person that qualifies for the federal diesel fuel tax exemption under Section 4082 of the Internal Revenue Code to operate motor vehicles on the highways with dyed fuel in the fuel supply tank. As added by P.L.61-1996, S…

Sec. 9. As used in this chapter, "export" means: (1) with respect to a seller, when special fuel is delivered out-of-state by or for the seller; and (2) with respect to a purchaser, when special fuel is delivered out-of-state by or for the purchaser. As added by P.L.277-1993(ss),…

Sec. 1. This chapter applies to Vanderburgh County. As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.12-1992, SEC.34; P.L.170-2002, SEC.31; P.L.119-2012, SEC.57; P.L.290-2019, SEC.1.

Sec. 1.1. The following definitions apply throughout this chapter: (1) "County" refers to the county specified in section 1 of this chapter. (2) "New business" means a business entity, organization, or association that: (A) reasonably establishes an intent to have at least two hu…

Sec. 2. (a) There is created a seven (7) member convention and visitor commission (referred to as the "commission" in this chapter) plus any additional members appointed under subsection (f), whose purpose it is to promote the development and growth of the convention and visitor …

Sec. 3. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions which the commission deems necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements; (4) make rules and r…

Sec. 4. All expenses of the commission shall be paid from the fund established in section 7 of this chapter. The commission shall annually prepare a budget. The budget for expenditures under section 7 of this chapter must take into consideration the recommendations made by a nonp…

Sec. 5. Any not-for-profit corporation that receives funds under this chapter shall make a financial or other report upon request of the commission. As added by Acts 1976, P.L.22, SEC.1.

Sec. 6. (a) The county council may levy tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any commercial hotel, motel, inn, tourist camp, or tourist cabin located in a…

Sec. 7. (a) The county treasurer shall establish a convention and visitor promotion fund. (b) The county treasurer shall deposit in the convention and visitor promotion fund the amount of money received under section 6 of this chapter as follows: (1) Before January 1, 2026, the c…

Sec. 7.5. (a) The county treasurer shall establish a tourism capital improvement fund. (b) The county treasurer shall deposit money in the tourism capital improvement fund as follows: (1) Before January 1, 2026, the county treasurer shall deposit in the tourism capital improvemen…

Sec. 7.7. (a) As used in this section, "fund" refers to the convention center operating, capital improvement, and financial incentive fund established under subsection (b). (b) The county treasurer shall establish a convention center operating, capital improvement, and financial …

Sec. 8. (a) A member of the commission who knowingly: (1) approves the transfer of funds to any person not qualified under this chapter for such a transfer; or (2) approves a transfer for a purpose not permitted under this chapter; commits a Level 6 felony. (b) A person who recei…

Sec. 9. (a) This section applies to any building: (1) constructed or remodeled with money from: (A) the tourism capital improvement fund; or (B) the convention and visitor promotion fund; and (2) used by the county convention and visitor commission. (b) A structure must be open f…