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.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Indiana Code 6-6-2.5-57

  • department: means the department of state revenue. See Indiana Code 6-6-2.5-7
  • person: means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate. See Indiana Code 6-6-2.5-17
  • terminal: means a fuel storage and distribution facility that is supplied by pipeline or marine vessel, and from which special fuel may be removed at a rack and that has been registered as a qualified terminal by the Internal Revenue Service for receipt of taxable motor fuels free of federal motor fuel taxes. See Indiana Code 6-6-2.5-24
     (b) For purposes of reporting and determining tax liability under this chapter, every licensee shall maintain inventory records as required by the department.

As added by P.L.277-1993(ss), SEC.44.