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.
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Terms Used In Indiana Code 6-6-1.1-606.6
- Distributor: means a person who first receives gasoline in Indiana. See Indiana Code 6-6-1.1-103
- Gasoline: means :
Indiana Code 6-6-1.1-103
- Licensed distributor: means a person holding a valid distributor's license issued by the administrator. See Indiana Code 6-6-1.1-103
- Person: means a natural person, partnership, firm, association, corporation, limited liability company, representative appointed by a court, or the state or its political subdivisions. See Indiana Code 6-6-1.1-103
(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.
