Indiana Code 6-6-1.1-504. Purchaser other than licensed distributor; same reports; payment of tax
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Terms Used In Indiana Code 6-6-1.1-504
- Dealer: means a person, except a distributor, engaged in the business of selling gasoline in Indiana. See Indiana Code 6-6-1.1-103
- 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
- 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
Sec. 504. Every person other than a licensed distributor who purchases or otherwise acquires taxable gasoline and unknowingly fails to pay the gasoline tax to either a licensed Indiana distributor or Indiana dealer shall make the same reports and payment required of distributors under this chapter. However, the person is not entitled to any deductions or credits.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.25.