§ 6-6-1.1-101 Short title
§ 6-6-1.1-102 Application of definitions and rules of construction
§ 6-6-1.1-103 Definitions
§ 6-6-1.1-104 Rules of construction
§ 6-6-1.1-105 Citation to prior law
§ 6-6-1.1-201 Rate and burden of tax
§ 6-6-1.1-202 Time considered received; in-state gasoline; withdrawal from refinery or terminal
§ 6-6-1.1-203 Time considered received; imported gasoline; storage
§ 6-6-1.1-204 Time considered received; imported gasoline; use directly from transport
§ 6-6-1.1-205 Time considered received; imported gasoline; transport by licensed distributor
§ 6-6-1.1-206 Time considered received; in-state gasoline produced or blended
§ 6-6-1.1-207 Time considered received; in-state gasoline not covered by IC 6-6-1.1-202 through IC 6-6-1.1-206
§ 6-6-1.1-208 Imported gasoline; motor vehicle fuel supply tanks; exemption
§ 6-6-1.1-209 Inventory tax; imposition; computation; listed tax
§ 6-6-1.1-301 Exemptions
§ 6-6-1.1-302 Application for exemption permit; persons eligible
§ 6-6-1.1-303 Application for exemption permit; form; fee
§ 6-6-1.1-304 Application for exemption permit; investigation
§ 6-6-1.1-305 Exemption permit holders; issuance of certificate to distributors
§ 6-6-1.1-401 License to distributor; requirement
§ 6-6-1.1-402 License to distributor; application; contents
§ 6-6-1.1-403 License to distributor; denial; grounds; hearing
§ 6-6-1.1-404 License to distributor; foreign corporations
§ 6-6-1.1-405 License to distributor; financial statement; fee
§ 6-6-1.1-405.5 Investigations to enforce chapter
§ 6-6-1.1-406 License to distributor; bond, letter of credit, or cash deposit
§ 6-6-1.1-407 Bond or letter of credit of distributor unsatisfactory; reduction of cash deposit
§ 6-6-1.1-408 Amount of bond, letter of credit, or cash deposit insufficient; new requirements; cancellation of certificate
§ 6-6-1.1-409 Release of surety of distributor’s bond or institution issuing letter of credit; retaining cash deposit; notice; cancellation of license
§ 6-6-1.1-410 Financial statements; increased bond, letter of credit, or cash deposit amounts
§ 6-6-1.1-411 Temporary license; investigation; conditions and requirements
§ 6-6-1.1-412 Permanent license; minimum gallonage
§ 6-6-1.1-413 No permanent license; insufficient gallonage
§ 6-6-1.1-414 License nonassignable; new license required
§ 6-6-1.1-415 Cancellation of distributor’s license; grounds; notice; hearing
§ 6-6-1.1-416 Cancellation of license on distributor’s request; requisites
§ 6-6-1.1-417 Cancellation of distributor’s license for inactiveness; notice
§ 6-6-1.1-418 Listing of licensed distributors; index of applications and bonds
§ 6-6-1.1-501 Monthly reports to determine tax liability; itemized contents
§ 6-6-1.1-502 Monthly payment of tax due; computation
§ 6-6-1.1-504 Purchaser other than licensed distributor; same reports; payment of tax
§ 6-6-1.1-512 Discontinuance, sale, or transfer of distributor’s business; notice to administrator
§ 6-6-1.1-513 Discontinuance, sale, or transfer of distributor’s business; accrued tax liabilities due and payable
§ 6-6-1.1-514 Sale or transfer of distributor’s business; liability of purchaser or transferee for any accrued unpaid tax, penalty, and interest
§ 6-6-1.1-515 Reports; electronic filing
§ 6-6-1.1-606 Monthly reports of all deliveries of gasoline in and from Indiana; forms; contents
§ 6-6-1.1-606.5 Registration and licensure of persons transporting gasoline in and from Indiana; persons qualified to accept delivery of gasoline; transporter emblems; language of invoices or manifests; legitimate diversion
§ 6-6-1.1-606.6 Penalties; improper delivery of gasoline
§ 6-6-1.1-607 Monthly accounting of all gasoline delivered to or withdrawn from refinery or terminal; lessor report of leased storage space
§ 6-6-1.1-608 Waiver of reports required by IC 6-6-1.1-606 and IC 6-6-1.1-607; time limitations
§ 6-6-1.1-701 Deduction for exempted gasoline
§ 6-6-1.1-702 Sale or exchange agreement; deduction
§ 6-6-1.1-703 Sale of tax exempt gasoline; deduction
§ 6-6-1.1-704 Refund or deduction
§ 6-6-1.1-705 Deduction for evaporation, shrinkage, losses, and tax related expenses
§ 6-6-1.1-801 Tax collected by distributor as state money in trust; liability; use restricted to authorized purposes
§ 6-6-1.1-801.5 Tax receipts; transfer
§ 6-6-1.1-802 Deposit of tax receipts
§ 6-6-1.1-803 Refunds and costs; payment
§ 6-6-1.1-805 Motor fuel tax fund; transfer of residue balance to highway account
§ 6-6-1.1-901 Refund to purchaser for gasoline lost or destroyed; limitations; requisites; distributor excepted
§ 6-6-1.1-902 Refund to local transit system; interest
§ 6-6-1.1-902.5 Refund to rural transit system; interest
§ 6-6-1.1-903 Refund for tax paid on gasoline purchased or used for designated purposes; interest
§ 6-6-1.1-904.1 Refund; required procedures
§ 6-6-1.1-906 Refunds or credits; rules and regulations
§ 6-6-1.1-907 Refund or deduction; payment of tax in error; warrant; payment; requisites
§ 6-6-1.1-908 Deduction in lieu of warrant for payment of refund
§ 6-6-1.1-909 Gasoline tax refund account
§ 6-6-1.1-910 Class action for refund of tax; prerequisites
§ 6-6-1.1-1008 Sealing pumps; impoundment of vehicles or tanks; report of meter readings
§ 6-6-1.1-1009 Cumulative remedies
§ 6-6-1.1-1103 Requests of another state for information
§ 6-6-1.1-1110 Gallonage totalizers; sealing; installation; evidence
§ 6-6-1.1-1202 Identification markings on transportation equipment
§ 6-6-1.1-1203 Separate statement of tax rate on sales or delivery slips, bills, or statements
§ 6-6-1.1-1204 Political subdivisions; excise tax prohibited
§ 6-6-1.1-1205 Criminal proceedings; precedence
§ 6-6-1.1-1206 Suit against state to resolve tax dispute; jurisdiction; limitation
§ 6-6-1.1-1305 Submission of false information on invoice to support refund or credit; forfeiture
§ 6-6-1.1-1306 Fraudulent procurement of refund or credit; offense
§ 6-6-1.1-1307 Submission of multiple invoices for refund; offense
§ 6-6-1.1-1308 Failure to pay tax collected to administrator; offense
§ 6-6-1.1-1309 Distributor; violations; offense
§ 6-6-1.1-1310 Use of untaxed gasoline; offense
§ 6-6-1.1-1311 Use or sale in Indiana of tax-exempt gasoline purchased for export; offense; tax liability; export sales excepted
§ 6-6-1.1-1312 Reckless violations; offense
§ 6-6-1.1-1313 Evasion of tax; offense
§ 6-6-1.1-1314 Failure to keep books and records; penalty
§ 6-6-1.1-1315 Failure to file reports; incomplete reports; civil penalty
§ 6-6-1.1-1316 Breaking fuel pump seals; failure to report meter readings; removing post signs; failure to notify; offenses
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Terms Used In Indiana Code > Title 6 > Article 6 > Chapter 1.1 - Gasoline Tax

  • Administrator: means the administrative head of the department of state revenue or the administrator's designee. See Indiana Code 6-6-1.1-103
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dealer: means a person, except a distributor, engaged in the business of selling gasoline in Indiana. See Indiana Code 6-6-1.1-103
  • Department: means the department of state revenue. 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
  • 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.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Gasoline: means :

    Indiana Code 6-6-1.1-103

  • Highway: includes county bridges and state and county roads, unless otherwise expressly provided. See Indiana Code 1-1-4-5
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • 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
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Licensed distributor: means a person holding a valid distributor's license issued by the administrator. See Indiana Code 6-6-1.1-103
  • Marine facility: means a marina or boat livery. See Indiana Code 6-6-1.1-103
  • Metered pump: means a stationary pump having a meter that is capable of measuring the amount of gasoline dispensed through it. See Indiana Code 6-6-1.1-103
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • Motor vehicle: means a vehicle, except a vehicle operated on rails, which is propelled by an internal combustion engine or motor and is designed to permit its mobile use on public highways. See Indiana Code 6-6-1.1-103
  • 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.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Public highway: means the entire width between boundary lines of every publicly maintained way in Indiana including streets and alleys in cities and towns when any part of the way is open to public use for vehicle travel. See Indiana Code 6-6-1.1-103
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Subpoena: A command to a witness to appear and give testimony.
  • Taxable marine facility: means a marine facility located on an Indiana lake. See Indiana Code 6-6-1.1-103
  • Taxicab: means a motor vehicle which is:

    Indiana Code 6-6-1.1-103

  • Terminal: means a marine or pipeline gasoline facility. See Indiana Code 6-6-1.1-103
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
  • Verified: when applied to pleadings, means supported by oath or affirmation in writing. See Indiana Code 1-1-4-5
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5