Indiana Code 6-6-2.5-59. Exporters; reporting requirements
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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 reasonably necessary. However, the report shall contain the following information:
(2) The gallons delivered to taxing jurisdictions outside Indiana.
(1) The special fuel loaded in Indiana for delivery outside of Indiana.
Terms Used In Indiana Code 6-6-2.5-59
- department: means the department of state revenue. See Indiana Code 6-6-2.5-7
- exporter: means any person, other than a supplier, who purchases special fuel in Indiana for the purpose of transporting or delivering the fuel to another state or country. See Indiana Code 6-6-2.5-10
- 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
- special fuel: means all combustible gases and liquids that are:
Indiana Code 6-6-2.5-22
(3) The name and federal employer identification number of the receiver of the exported special fuel.
(4) The date of the shipments.
As added by P.L.277-1993(ss), SEC.44.