§ 6-2.5-3.5-1 “Distributor”
§ 6-2.5-3.5-3 “Federal gasoline tax”
§ 6-2.5-3.5-4 “Gasoline”
§ 6-2.5-3.5-5 “Indiana gasoline tax”
§ 6-2.5-3.5-6 “Metered pump”
§ 6-2.5-3.5-8 “Purchase or shipment”
§ 6-2.5-3.5-9 “Qualified distributor”
§ 6-2.5-3.5-10 “Refiner”
§ 6-2.5-3.5-11 “Terminal operator”
§ 6-2.5-3.5-12 “Total price per unit”
§ 6-2.5-3.5-13 “Unit”
§ 6-2.5-3.5-14 “Use tax rate”
§ 6-2.5-3.5-15 Monthly notice of the gasoline use tax rate
§ 6-2.5-3.5-16 Remittance of gasoline use tax to the department
§ 6-2.5-3.5-17 Permit to receive gasoline without paying the gasoline use tax
§ 6-2.5-3.5-18 Bond associated with a permit
§ 6-2.5-3.5-19 Collection of gasoline use tax
§ 6-2.5-3.5-20 Remittance of gasoline use tax; reporting
§ 6-2.5-3.5-21 Invoicing; sales to exempt purchasers
§ 6-2.5-3.5-22 Purchases or shipments of gasoline to or from locations outside Indiana
§ 6-2.5-3.5-23 Consequences for failure to pay and failure to file
§ 6-2.5-3.5-24 Display of price
§ 6-2.5-3.5-25 Exempt transactions; refunds; procedures
§ 6-2.5-3.5-26 Relation to the state gross retail tax; exemptions
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Terms Used In Indiana Code > Title 6 > Article 2.5 > Chapter 3.5 - Collection of Use Tax on Gasoline

  • distributor: means a person that is the first purchaser of gasoline from a refiner, terminal operator, or supplier, regardless of the location of the purchase. See Indiana Code 6-2.5-3.5-1
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • federal gasoline tax: means the excise tax imposed on gasoline under Section 4081 of the Internal Revenue Code. See Indiana Code 6-2.5-3.5-3
  • gasoline: has the meaning set forth in Indiana Code 6-2.5-3.5-4
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • Indiana gasoline tax: means the tax imposed under Indiana Code 6-2.5-3.5-5
  • Judgment: means all final orders, decrees, and determinations in an action and all orders upon which executions may issue. See Indiana Code 1-1-4-5
  • metered pump: means a stationary pump that is capable of metering the amount of gasoline or special fuel dispensed from it and that is capable of simultaneously calculating and displaying the price of the gasoline or special fuel dispensed. See Indiana Code 6-2.5-3.5-6
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • purchase or shipment: means a sale or delivery of gasoline, but does not include:

    Indiana Code 6-2.5-3.5-8

  • qualified distributor: means a distributor that:

    Indiana Code 6-2.5-3.5-9

  • refiner: means a person who manufactures or produces gasoline by any process involving substantially more than the blending of gasoline. See Indiana Code 6-2.5-3.5-10
  • terminal operator: means a person that:

    Indiana Code 6-2.5-3.5-11

  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • total price per unit: means the price per unit at which gasoline is actually sold, including the gasoline use tax, Indiana gasoline tax, and federal gasoline tax that are part of the sales price. See Indiana Code 6-2.5-3.5-12
  • unit: means the unit of measure, such as a gallon or a liter, by which gasoline is sold. See Indiana Code 6-2.5-3.5-13
  • use tax rate: means a rate per gallon of gasoline determined by the department under section 15 of this chapter and used to calculate the use tax due on the retail sale of gasoline under section 16 of this chapter, notwithstanding the collection procedures set forth in this chapter. See Indiana Code 6-2.5-3.5-14