CHAPTER 1.1. GASOLINE TAX
IC 6-6-1.1
Chapter 1.1. Gasoline Tax
IC 6-6-1.1-101
Short title
Sec. 101. This chapter shall be known and may be cited as the"Gasoline Tax Law."
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.4.
IC 6-6-1.1-102
Application of definitions and rules of construction
Sec. 102. The definitions and rules of construction contained insections 103 and 104 of this chapter apply throughout this chapterunless the context clearly requires otherwise.
As added by Acts 1979, P.L.79, SEC.1.
IC 6-6-1.1-103
Definitions
Sec. 103. As used in this chapter:
(a) "Administrator" means the administrative head of thedepartment of state revenue or the administrator's designee.
(b) "Dealer" means a person, except a distributor, engaged inthe business of selling gasoline in Indiana.
(c) "Department" means the department of state revenue.
(d) "Distributor" means a person who first receives gasoline inIndiana. However, "distributor" does not include the UnitedStates or any of its agencies unless their inclusion is permittedunder the Constitution and laws of the United States.
(e) "Licensed distributor" means a person holding a validdistributor's license issued by the administrator.
(f) "Marine facility" means a marina or boat livery.
(g) "Gasoline" means:
(1) all products commonly or commercially known or soldas gasoline, including casinghead and absorption or naturalgasoline, regardless of their classifications or uses; and
(2) any liquid, which when subjected to distillation ofgasoline, naphtha, kerosene, and similar petroleum productswith American Society for Testing Materials DesignationD-86, shows not less than ten percent (10%) distilled(recovered) below three hundred forty-seven degreesFahrenheit (347 degrees F) or one hundred seventy-fivedegrees Centigrade (175 degrees C), and not less thanninety-five percent (95%) distilled (recovered) below fourhundred sixty-four degrees Fahrenheit (464 degrees F) ortwo hundred forty degrees Centigrade (240 degrees C).
However, the term "gasoline" does not include liquefied gaseswhich would not exist as liquids at a temperature of sixtydegrees Fahrenheit (60 degrees F) or sixteen degrees Centigrade(16 degrees C), and a pressure of fourteen and seven-tenths
(14.7) pounds per square inch absolute, or denatured, wood, orethyl alcohol, ether, turpentine, or acetates, unless such productis used as an additive in the manufacture, compounding, orblending of a liquid within subdivision (2) or is otherwiseblended with a liquid described in subdivision (2) (includingethanol used in E85), in which event only the quantity so usedis considered gasoline. In addition, "gasoline" does not includethose liquids which meet the specifications of subdivision (2)but which are especially designated for use other than as a fuelfor internal combustion engines.
(h) "Motor vehicle" means a vehicle, except a vehicle operatedon rails, which is propelled by an internal combustion engine ormotor and is designed to permit its mobile use on publichighways.
(i) "Person" means a natural person, partnership, firm,association, corporation, limited liability company,representative appointed by a court, or the state or its politicalsubdivisions.
(j) "Public highway" means the entire width between boundarylines of every publicly maintained way in Indiana includingstreets and alleys in cities and towns when any part of the wayis open to public use for vehicle travel.
(k) "Taxable marine facility" means a marine facility located onan Indiana lake.
(l) "Taxicab" means a motor vehicle which is:
(1) designed to carry not more than seven (7) individuals,including the driver;
(2) held out to the public for hire at a fare regulated bymunicipal ordinance and based upon length of trips or timeconsumed;
(3) not operated over a definite route; and
(4) a part of a commercial enterprise in the business ofproviding taxicab service.
(m) "Terminal" means a marine or pipeline gasoline facility.
(n) "Metered pump" means a stationary pump having a meterthat is capable of measuring the amount of gasoline dispensedthrough it.
(o) "Billed gallons" means the gallons indicated on an invoicefor payment to a supplier.
(p) "Export" for gasoline and fuels taxed in the same manner asgasoline under the origin state's statutes means the sale forexport and delivery out of a state by or for the seller that is:
(1) an export by the seller in the origin state; and
(2) an import by the seller in the destination state.
(q) "Import" for gasoline and fuels taxed in the same manner asgasoline under the origin state's statutes means the purchase forexport and transportation out of a state by or for the purchaserthat is:
(1) an export by the purchaser in the origin state; and
(2) an import by the purchaser in the destination state. (r) "Rack" means a dock, platform, or open bay:
(1) located at a refinery or terminal; and
(2) having a system of metered pipes and hoses to load fuelinto a tank wagon or tank transport.
(s) "E85" means a fuel blend nominally consisting ofeighty-five percent (85%) ethanol and fifteen percent (15%)gasoline (as described in subsection (g)(2)) that meetsAmerican Society for Testing and Materials standardspecification 5798-99 for fuel ethanol for automotivespark-ignition engines (Ed75Ed85).
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.5; P.L.97-1987, SEC.1; P.L.69-1991, SEC.1;P.L.8-1993, SEC.96; P.L.122-2006, SEC.18.
IC 6-6-1.1-104
Rules of construction
Sec. 104. (a) Whenever a masculine gender pronoun is used inthis chapter, it refers to the masculine, feminine, or neuter, whicheveris appropriate.
(b) The singular form of any noun as used in this chapter includesthe plural, and the plural includes the singular, where appropriate.
As added by Acts 1979, P.L.79, SEC.1.
IC 6-6-1.1-105
Citation to prior law
Sec. 105. If a provision of the prior motor fuel or marine fuel taxlaws (IC 6-6-1 and IC 6-6-1.5) has been replaced in the same form orin a restated form, by a provision of this chapter, then a citation tothe provision of the prior law shall be construed as a citation to thecorresponding provision of this chapter.
As added by Acts 1979, P.L.79, SEC.1.
IC 6-6-1.1-201
Rate and burden of tax
Sec. 201. A license tax of eighteen cents ($0.18) per gallon isimposed on the use of all gasoline used in Indiana, except asotherwise provided by this chapter. The distributor shall initially paythe tax on the billed gallonage of all gasoline the distributor receivesin this state, less any deductions authorized by this chapter. Thedistributor shall then add the per gallon amount of tax to the sellingprice of each gallon of gasoline sold in this state and collected fromthe purchaser so that the ultimate consumer bears the burden of thetax.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.6; Acts 1980, P.L.10, SEC.6; P.L.59-1985, SEC.9;P.L.68-1988, SEC.1; P.L.69-1991, SEC.2; P.L.192-2002(ss),SEC.132.
IC 6-6-1.1-201.5
Repealed (Repealed by P.L.59-1985, SEC.37.)
IC 6-6-1.1-202
Time considered received; in-state gasoline; withdrawal fromrefinery or terminal
Sec. 202. (a) For purposes of this chapter, gasoline is consideredreceived when it is withdrawn from an in-state refinery or terminalfor sale or use in this state or for transfer to a destination in this state,unless the destination is another in-state refinery or terminal.
(b) Gasoline is received by the owner of the gasoline when it iswithdrawn from the refinery or terminal. However, if the gasoline iswithdrawn for delivery or transportation to or for the account of theholder of a distributor license, then the gasoline is received by thedistributor to whom or for whose account it is delivered ortransported.
(c) Only when gasoline is withdrawn for delivery or transportationto a person who sells and distributes by tank car, tank truck, ortransport is that person a distributor as defined by section 103(d) ofthis chapter.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979,P.L.71, SEC.2; Acts 1980, P.L.51, SEC.7.
IC 6-6-1.1-203
Time considered received; imported gasoline; storage
Sec. 203. Gasoline is received by the owner at the time it isunloaded in this state if it is imported into this state and placed instorage at a place other than a refinery or terminal.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.8.
IC 6-6-1.1-204
Time considered received; imported gasoline; use directly fromtransport
Sec. 204. If the gasoline referred to in section 203 of this chapteris used in this state directly from the transportation equipment bywhich it is transported, then it is received when it is brought into thisstate and by the person who uses it in this state.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.9.
IC 6-6-1.1-205
Time considered received; imported gasoline; transport by licenseddistributor
Sec. 205. Gasoline shipped or brought into this state by a licenseddistributor which is sold and delivered in this state directly tosomeone other than a licensed distributor is considered received bythe distributor shipping or bringing the fuel into this state.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.10.
IC 6-6-1.1-206
Time considered received; in-state gasoline produced or blended
Sec. 206. Gasoline produced, compounded, or blended in thisstate at a place other than a refinery or terminal is consideredreceived at the time and by the owner of the gasoline when it isproduced, compounded, or blended.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.11.
IC 6-6-1.1-207
Time considered received; in-state gasoline not covered byIC 6-6-1.1-202 through IC 6-6-1.1-206
Sec. 207. Gasoline acquired in this state by any person notcovered by sections 202 through 206 of this chapter is consideredreceived at the time of acquisition by the person acquiring it, unlessthe person from whom the gasoline is acquired has paid or incurredliability for, or is exempt under section 301 of this chapter from, thetax imposed on the gasoline.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.12.
IC 6-6-1.1-208
Imported gasoline; motor vehicle fuel supply tanks; exemption
Sec. 208. Any person who brings gasoline into this state in thefuel supply tank directly connected to the motor of the motor vehicleis not liable for the tax imposed under this chapter.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.13.
IC 6-6-1.1-209
Inventory tax; imposition; computation; listed tax
Sec. 209. (a) Persons having title to gasoline in storage and heldfor sale on the effective date of an increase in the license tax rateimposed under section 201 of this chapter are subject to an inventorytax based upon the gallonage in storage as of the close of thebusiness day preceding the effective date of the increased license taxrate.
(b) Persons subject to the tax imposed under this section shall:
(1) take an inventory to determine the gallonage in storage forpurposes of determining the inventory tax;
(2) report that gallonage on forms provided by theadministrator; and
(3) pay the tax due within thirty (30) days of the prescribedinventory date.
(c) The amount of the inventory tax is equal to the inventory taxrate times the gallonage in storage as determined under subsection(a). The inventory tax rate is equal to the difference of the increasedlicense tax rate minus the previous license tax rate.
(d) The inventory tax shall be considered a listed tax for thepurposes of IC 6-8.1.As added by P.L.59-1985, SEC.10.
IC 6-6-1.1-301
Exemptions
Sec. 301. The following transactions are exempt from the gasolinetax:
(1) Gasoline exported from Indiana to another state, territory,or foreign country.
(2) Gasoline sold to the United States or an agency orinstrumentality thereof.
(3) Gasoline sold to a post exchange or other concessionaire ona federal reservation within Indiana; however, the postexchange or concessionaire shall collect, report, and pay to theadministrator any tax permitted by federal law on gasoline sold.
(4) Gasoline used by a licensed distributor for any purposeother than the generation of power for the propulsion of motorvehicles upon the public highways.
(5) Gasoline received by a licensed distributor and thereafterlost or destroyed, except by evaporation, shrinkage, or unknowncause, while the distributor is still the owner.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979,P.L.71, SEC.3; Acts 1980, P.L.51, SEC.14.
IC 6-6-1.1-302
Application for exemption permit; persons eligible
Sec. 302. The following persons may apply to the administratorfor an exemption permit:
(1) A person who operates an airport where he sells gasoline forthe exclusive purpose of propelling aircraft engines or motors.
(2) A person engaged at an airport in the business of sellinggasoline for exclusive use in aircraft engines or motors.
(3) A person who operates a marine facility, except a taxablemarine facility, and who sells gasoline at that facility for theexclusive purpose of propelling motorboat engines.
Such a person may apply for an exemption permit whether or not heis a licensed distributor.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.15.
IC 6-6-1.1-303
Application for exemption permit; form; fee
Sec. 303. (a) A person must apply for an exemption permit on theform prescribed by the administrator. A fifteen dollar ($15) permitfee must be paid before an exemption permit may be issued.
(b) An exemption permit is conditioned on the following terms:
(1) The permit holder shall sell all gasoline purchased tax freeunder the exemption permit for the exclusive purpose ofpropelling the engines or motors of aircraft or motorboats.
(2) The permit holder shall keep for a period of three (3) years,complete records of all gasoline purchased, acquired, stored,
used, or disposed of by him.
(3) The permit holder shall provide the administrator with suchreports of gasoline purchased, acquired, used, or disposed of asthe administrator may require.
(4) The permit holder shall permit the administrator or hisauthorized agent to examine during regular business hours anyof the records of the applicant pertaining to the acquisition, use,and distribution of gasoline and any of the equipment of theapplicant used for the receipt, storage, or use of gasoline.
(5) The permit holder shall not purchase gasoline tax free foruse in motor vehicles.
(6) The permit holder shall not sell any gasoline acquired taxfree under the exemption permit unless it is sold tax free anddelivered directly into the fuel supply tank of an aircraft ormotorboat.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.16; P.L.97-1987, SEC.2.
IC 6-6-1.1-304
Application for exemption permit; investigation
Sec. 304. The administrator may make any investigation heconsiders necessary when reviewing an application for an exemptionpermit.
As added by Acts 1979, P.L.79, SEC.1.
IC 6-6-1.1-305
Exemption permit holders; issuance of certificate to distributors
Sec. 305. A person who holds an exemption permit may issue anexecuted exemption certificate to a licensed distributor. The licenseddistributor may then sell gasoline to that person free of the taximposed by this chapter.
As added by Acts 1979, P.L.79, SEC.1.
IC 6-6-1.1-401
License to distributor; requirement
Sec. 401. A person desiring to receive gasoline within Indianawithout paying gasoline tax to his supplier must hold an uncanceledlicense issued by the administrator to do business as a distributor.For purposes of this section and section 415 of this chapter,"supplier" means a distributor or person who sells gasoline.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979,P.L.71, SEC.4; Acts 1980, P.L.51, SEC.17.
IC 6-6-1.1-402
License to distributor; application; contents
Sec. 402. To obtain a license, every person desiring to operate asa distributor must, before commencing operations as a distributor,file with the administrator a sworn application containing thefollowing information:
(1) The name under which the distributor will transact business
in Indiana.
(2) The location, including street address, of the applicant'sprincipal place of business.
(3) The name and complete residence address of the owner orthe names and addresses of the partners, if the applicant is apartnership, the names and addresses of the managers andmembers, if the applicant is a limited liability company, or thenames and addresses of the principal officers, if the applicant isa corporation or association.
(4) Any other information the administrator reasonablyrequires.
As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.97-1987,SEC.3; P.L.8-1993, SEC.97.
IC 6-6-1.1-403
License to distributor; denial; grounds; hearing
Sec. 403. (a) The administrator may refuse to issue a license to dobusiness as a distributor in Indiana if:
(1) the application is filed by a person whose license haspreviously been cancelled for cause;
(2) the application is not filed in good faith, as determined bythe administrator;
(3) the application is filed by some person as a subterfuge forthe real person in interest whose license has previously beencancelled for cause;
(4) the applicant has an outstanding listed tax liability; or
(5) the applicant has not complied with a filing requirement ofthe department.
(b) Before being denied a license as a distributor, the applicant isentitled to a hearing with five (5) days written notice. At the hearingthe applicant may appear in person or by counsel and presenttestimony.
As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.96-1989,SEC.1.
IC 6-6-1.1-404
License to distributor; foreign corporations
Sec. 404. No license may be issued to a foreign corporation unlessit is properly qualified to do business in Indiana.
As added by Acts 1979, P.L.79, SEC.1.
IC 6-6-1.1-405
License to distributor; financial statement; fee
Sec. 405. No license may be issued unless the application isaccompanied by a current financial statement and a license fee of onehundred dollars ($100). The applicant shall pay the license fee to theadministrator.
As added by Acts 1979, P.L.79, SEC.1.
IC 6-6-1.1-405.5 Investigations to enforce chapter
Sec. 405.5. The administrator may make any investigation theadministrator considers reasonably necessary for the enforcement ofthis chapter.
As added by P.L.69-1991, SEC.3.
IC 6-6-1.1-406
License to distributor; bond, letter of credit, or cash deposit
Sec. 406. (a) Concurrently with the filing of an application for adistributor's license, the department may require an applicant to filewith the administrator a surety bond, a letter of credit, or a cashdeposit:
(1) in an amount of not less than two thousand dollars ($2,000)nor more than a three (3) month tax liability for the applicant asestimated by the administrator; and
(2) conditioned upon the prompt filing of true reports andpayment of all gasoline taxes levied by the state, together withany penalties and interest, and upon faithful compliance withthe provisions of this chapter.
(b) The administrator shall determine the amount of thedistributor's bond, cash deposit, or letter of credit. If the applicantfiles a bond or a letter of credit, the bond or letter of credit must:
(1) be with a surety company or financial institution approvedby the administrator;
(2) name the applicant as the principal and the state as theobligee; and
(3) be on forms prescribed by the department.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.18; P.L.77-1985, SEC.1; P.L.97-1987, SEC.4;P.L.96-1989, SEC.2; P.L.69-1991, SEC.4.
IC 6-6-1.1-407
Bond or letter of credit of distributor unsatisfactory; reduction ofcash deposit
Sec. 407. (a) The administrator may require a distributor to file anew bond or new letter of credit, with a satisfactory surety orfinancial institution in the same form and amount if:
(1) liability upon the old bond or letter of credit is dischargedor reduced by judgment rendered, payment made, or otherwise;or
(2) in the opinion of the administrator any surety on the oldbond or financial institution on the old letter of credit becomesunsatisfactory.
If the new bond or new letter of credit is unsatisfactory, theadministrator shall cancel the license of the distributor. If the newbond or new letter of credit is satisfactorily furnished, theadministrator shall release in writing the surety on the old bond orfinancial institution on the old letter of credit from any liabilityaccruing after the effective date of the new bond or new letter ofcredit. (b) If a distributor has a cash deposit with the administrator andthe deposit is reduced by a judgment rendered, payment made, orotherwise, the administrator may require the distributor to make anew deposit equal to the amount of the reduction.
As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.97-1987,SEC.5.
IC 6-6-1.1-408
Amount of bond, letter of credit, or cash deposit insufficient; newrequirements; hearing; cancellation of certificate
Sec. 408. (a) If the administrator reasonably determines that theamount of the existing bond, letter of credit, or cash deposit isinsufficient to insure payment to the state of the tax and any penaltyand interest for which the distributor is or may become liable, thenthe distributor shall upon written demand of the administrator file anew bond or letter of credit, or increase the cash deposit. Theadministrator shall give the distributor at least fifteen (15) days tosecure the new bond or letter of credit or make the increased cashdeposit.
(b) The new bond, letter of credit, or cash deposit must meet therequirements set forth in section 406 of this chapter.
(c) If the new bond, letter of credit, or cash deposit required underthis section is unsatisfactory, the administrator shall cancel thedistributor's license certificate.
As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.77-1985,SEC.2; P.L.97-1987, SEC.6; P.L.69-1991, SEC.5.
IC 6-6-1.1-409
Release of surety of distributor's bond or institution issuing letterof credit; retaining cash deposit; notice; cancellation of license
Sec. 409. (a) Sixty (60) days after making a written request forrelease to the administrator, the surety of a bond furnished by adistributor is released from any liability to the state accruing on thebond after the sixty (60) day period. The release does not affect anyliability accruing before the expiration of the sixty (60) day period.
(b) One hundred eighty (180) days after making a written requestfor release to the administrator, the financial institution issuing theletter of credit for a distributor is released from any liability accruingon the letter of credit.
(c) The administrator shall promptly notify the distributorfurnishing the bond or letter of credit that a release has beenrequested, and unless the distributor obtains a new bond or letter ofcredit which meets the requirements of section 406 of this chapterand files with the administrator:
(1) the new bond within the sixty (60) day period; or
(2) the new letter of credit within the one hundred eighty (180)day period;
the administrator shall cancel the distributor's license.
(d) Sixty (60) days after making a written request for release tothe administrator, the cash deposit provided by a distributor is
cancelled as security for any obligation accruing after the expirationof the sixty (60) day period. However, the administrator may retainall or part of the cash deposit for up to three (3) years and one (1) dayas security for any obligations accruing before the effective date ofthe cancellation. Any part of the deposit that is not retained by theadministrator shall be released to the distributor. Before theexpiration of the sixty (60) day period, the distributor must providethe administrator with a bond or letter of credit that satisfies section406 of this chapter, or the administrator shall cancel the distributor'slicense.
As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.97-1987,SEC.7.
IC 6-6-1.1-410
Financial statements; increased bond, letter of credit, or cashdeposit amounts
Sec. 410. The administrator may in his reasonable discretionrequire a distributor to furnish current certified, audited financialstatements. If the administrator determines that a distributor'sfinancial condition warrants an increase in the distributor's bond,letter of credit, or cash deposit, the administrator may require thedistributor to furnish an increased bond, letter of credit, or cashdeposit.
As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.97-1987,SEC.8.
IC 6-6-1.1-411
Temporary license; investigation; conditions and requirements
Sec. 411. The administrator may make any investigation heconsiders necessary once an application has been properly filed, thelicense fee paid, and the bonding requirements met. If all conditionsand requirements of this chapter have been met, the administratorshall issue to the applicant a temporary license to transact businessas a distributor in Indiana. The temporary license is valid for one (1)year.
As added by Acts 1979, P.L.79, SEC.1.
IC 6-6-1.1-412
Permanent license; minimum gallonage
Sec. 412. If an Indiana based distributor distributes at least fivehundred thousand (500,000) gallons of gasoline during the year thatthe temporary license is in effect and complies with all the otherprovisions of this chapter, the administrator shall issue a permanentlicense to the distributor without charge. The permanent license iseffective unless canceled under this chapter.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.19.
IC 6-6-1.1-413
No permanent license; insufficient gallonage Sec. 413. If an Indiana based distributor does not distribute atleast five hundred thousand (500,000) gallons of gasoline during theyear that the temporary license is in effect, the administrator may notissue a permanent license to that distributor.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.20.
IC 6-6-1.1-414
License nonassignable; new license required
Sec. 414. A license issued under this chapter is not assignable andis valid only for the distributor in whose name it is issued. If there isa change in name or ownership, the distributor shall apply for a newlicense.
As added by Acts 1979, P.L.79, SEC.1.
IC 6-6-1.1-415
Cancellation of distributor's license; grounds; notice; hearing
Sec. 415. (a) The administrator may, after fifteen (15) dayswritten notice, cancel a distributor's license if the distributor:
(1) files a false monthly report of the information required bythis chapter;
(2) fails or refuses to file the monthly report required by thischapter;
(3) fails or refuses to pay the full amount of the tax imposed bythis chapter on the expiration of the fifteen (15) day noticeperiod provided by this subsection;
(4) is an Indiana distributor and fails to distribute five hundredthousand (500,000) gallons or more of gasoline during a twelve(12) month period;
(5) fails to file a surety bond, letter of credit, or cash deposit asrequired by section 406 of this chapter;
(6) fails to honor a subpoena issued by the department underIC 6-8.1-3-12;
(7) knowingly breaks the seal on a pump sealed under section1008 or 1110 of this chapter; or
(8) fails or refuses to comply with IC 6-8.1-5-4 or section 1314of this chapter.
(b) The distributor may appear at the time and place given in thenotice to show cause why the distributor's license should not becanceled. Notice of the hearing and of the cancellation must be sentby registered or certified mail to the distributor's last known addressappearing in the administrator's files. A distributor whose license iscanceled may not sell gasoline in Indiana without paying the taximposed under this chapter to the supplier (as defined in section 401of this chapter).
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979,P.L.71, SEC.5; Acts 1980, P.L.51, SEC.21; P.L.97-1987, SEC.9;P.L.96-1989, SEC.3; P.L.69-1991, SEC.6.
IC 6-6-1.1-416 Cancellation of license on distributor's request; requisites
Sec. 416. A distributor may make a written request to theadministrator to cancel his license, and the administrator may cancelthe license effective sixty (60) days from receipt of the request ifprior to cancellation the distributor has paid all tax, penalty, andinterest accruing under this chapter.
As added by Acts 1979, P.L.79, SEC.1.
IC 6-6-1.1-417
Cancellation of distributor's license for inactiveness; notice
Sec. 417. If the administrator determines that a distributor has notreceived, used, or sold gasoline for a period of six (6) months, and isno longer engaged as a distributor, the administrator may cancel thelicense by giving sixty (60) days' notice mailed to that person's lastknown address appearing in the administrator's files.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.22.
IC 6-6-1.1-418
Listing of licensed distributors; index of applications and bonds
Sec. 418. The administrator shall keep a file and alphabeticalindex of all applications and bonds, and shall keep a record of alllicensed distributors. The administrator shall furnish to each licenseddistributor, before August 16 of each year, a complete list of alllicensed distributors as of the preceding July 1. The administratorshall also furnish to each licensed distributor monthly supplementsshowing any changes in the list.
As added by Acts 1979, P.L.79, SEC.1.
IC 6-6-1.1-501
Monthly reports to determine tax liability; itemized contents
Sec. 501. To determine his tax liability under this chapter, eachdistributor shall file a sworn report with the administrator by thetwentieth day of each calendar month. The administrator may requirethe following information to be included in the report:
(1) An itemized statement of the number of invoiced gallons ofgasoline received by the distributor within Indiana during thepreceding calendar month, as determined under sections 202through 207 of this chapter. The administrator may require thatthe statement include the date, place, and quantity of eachreceipt of gasoline, the point of origin, the method by which andthe name of the person from whom the gasoline was received,and any other information which the administrator requires.
(2) An itemized statement showing the deductions provided bysections 701 through 705 of this chapter, together with suchdetails to support each deduction as the administrator mayrequire.
(3) An itemized statement showing the gallons of gasoline soldto a marine facility for which the distributor does not receive anexemption certificate authorized by section 305 of this chapter.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979,P.L.71, SEC.6; Acts 1980, P.L.51, SEC.23.
IC 6-6-1.1-502
Monthly payment of tax due; computation
Sec. 502. (a) Except as provided in subsection (b), at the time offiling each monthly report, each distributor shall pay to theadministrator the full amount of tax due under this chapter for thepreceding calendar month, computed as follows:
(1) Enter the total number of invoiced gallons of gasolinereceived during the preceding calendar month.
(2) Subtract the number of gallons for which deductions areprovided by sections 701 through 705 of this chapter from thenumber of gallons entered under subdivision (1).
(3) Subtract the number of gallons reported under section501(3) of this chapter.
(4) Multiply the number of invoiced gallons remaining aftermaking the computation in subdivisions (2) and (3) by the taxrate prescribed by section 201 of this chapter to compute thatpart of the gasoline tax to be deposited in the highway, road,and street fund under section 802(2) of this chapter or in themotor fuel tax fund under section 802(3) of this chapter.
(5) Multiply the number of gallons subtracted under subdivision(3) by the tax rate prescribed by section 201 of this chapter tocompute that part of the gasoline tax to be deposited in the fishand wildlife fund under section 802(1) of this chapter.
(b) If the department determines that a distributor's:
(1) estimated monthly gasoline tax liability for the current year;or
(2) average monthly gasoline tax liability for the precedingyear;
exceeds five thousand dollars ($5,000), the distributor shall pay themonthly gasoline taxes due by electronic fund transfer (as defined inIC 4-8.1-2-7) or by delivering in person or by overnight courier apayment by cashier's check, certified check, or money order to thedepartment. The transfer or payment shall be made on or before thedate the tax is due.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.24; Acts 1980, P.L.10, SEC.8; Acts 1981, P.L.93,SEC.1; P.L.59-1985, SEC.11; P.L.92-1987, SEC.5; P.L.63-1988,SEC.12; P.L.28-1997, SEC.22; P.L.211-2007, SEC.35.
IC 6-6-1.1-503
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-1.1-504
Purchaser other than licensed distributor; same reports; paymentof tax
Sec. 504. Every person other than a licensed distributor who
purchases or otherwise acquires taxable gasoline and unknowinglyfails to pay the gasoline tax to either a licensed Indiana distributor orIndiana dealer shall make the same reports and payment required ofdistributors under this chapter. However, the person is not entitled toany deductions or credits.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.25.
IC 6-6-1.1-505
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-1.1-506
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-1.1-507
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-1.1-508
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-1.1-509
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-1.1-510
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-1.1-511
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-1.1-512
Discontinuance, sale, or transfer of distributor's business; notice toadministrator
Sec. 512. If a distributor intends to discontinue, sell, or transferhis business, he must give written notice to the administrator at leastten (10) days prior to his ceasing business. The notice shall give thedate of discontinuance or the date of sale or transfer and the nameand address of the purchaser or transferee.
As added by Acts 1979, P.L.79, SEC.1.
IC 6-6-1.1-513
Discontinuance, sale, or transfer of distributor's business; accruedtax liabilities due and payable
Sec. 513. Notwithstanding any other provision of this chapter, any
tax, penalty, and interest which have accrued under this chapter aredue and payable at the time a distributor discontinues, sells, ortransfers his business. The distributor shall file a report and pay anytax, penalty, and interest within ten (10) days after thediscontinuance, sale, or transfer.
As added by Acts 1979, P.L.79, SEC.1.
IC 6-6-1.1-514
Sale or transfer of distributor's business; liability of purchaser ortransferee for any accrued unpaid tax, penalty, and interest
Sec. 514. If a distributor fails to give notice to the administratoras required by section 512 of this chapter, the purchaser or transfereeof his business is liable to the state for all unpaid tax, penalty, andinterest accrued under this chapter against the distributor through thedate of sale or transfer. However, the purchaser's or transferee'sliability is limited to the value of the property and business acquiredfrom the distributor.
As added by Acts 1979, P.L.79, SEC.1.
IC 6-6-1.1-515
Reports; electronic filing
Sec. 515. The administrator may require that all reports requiredto be filed under section 209, 501, 502, 504, or 606 of this chaptermust be filed in an electronic format prescribed by the administrator.
As added by P.L.176-2006, SEC.3.
IC 6-6-1.1-601
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-1.1-602
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-1.1-603
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-1.1-604
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-1.1-605
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-1.1-606
Monthly reports of all deliveries of gasoline in and from Indiana;forms; contents
Sec. 606. (a) Every person, including persons engaged in for-hireinterstate or intrastate commerce, who: (1) transports gasoline by any manner from a point outsideIndiana to a point in Indiana; and
(2) is not a licensed distributor;
shall report to the administrator on forms prescribed by thedepartment all deliveries of gasoline from a point outside Indiana toa point in Indiana.
(b) The reports required by subsection (a) must cover monthlyperiods and must show the following:
(1) The name and address of the person to whom deliveries ofgasoline have actually been made.
(2) The name and address of the originally named consignee, ifgasoline has been delivered to a person other than the originallynamed consignee.
(3) The point of origin, point of delivery, date of delivery,number and initials of each tank car, and the number of gallonscontained in each car, if the gasoline has been shipped by rail.
(4) The number of gallons contained in the boat, barge, orvessel, if the gasoline has been shipped by water.
(5) The number of gallons contained in each tank truck, if thegasoline has been shipped by motor truck.
(6) The manner in which the gasoline has been delivered if thedelivery is not covered by clauses (1) through (5).
(7) Additional information relating to gasoline shipments as theadministrator reasonably may require.
(c) Every person, including persons engaged in for-hire interstateor intrastate commerce who:
(1) transports gasoline from a point in Indiana to a point outsideIndiana; and
(2) is not a licensed distributor in Indiana;
shall report to the administrator on forms prescribed by thedepartment all gasoline transported from a point inside Indiana to apoint outside Indiana.
(d) The report required by subsection (c) must be made under oathon a form prescribed by the administrator, must cover monthlyperiods, and must show the following:
(1) The name and address of the person to whom deliveries ofgasoline have actually been made.
(2) The name and address of the originally named consignee, ifgasoline has been delivered to a person other than the originallynamed consignee.
(3) The point of origin, point of delivery, date of delivery,number and initials of each tank car, and the number of gallonscontained in each car if the gasoline has been shipped by rail.
(4) The name and number of gallons contained in the boat,barge, or vessel if the gasoline has been shipped by water.
(5) The registration number and number of gallons contained ineach tank truck if the gasoline has been shipped by motor truck.
(6) The manner in which the gasoline has been delivered if thedelivery is not covered by clauses (1) through (5).
(7) Additional information relating to gasoline shipments as the
administrator reasonably may require.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.30; P.L.69-1991, SEC.7.
IC 6-6-1.1-606.5
Registration and licensure of persons transporting gasoline in andfrom Indiana; persons qualified to accept delivery of gasoline;transporter emblems; language of invoices or manifests; legitimatediversion
Sec. 606.5. (a) Every person included within the terms of section606(a) and 606(c) of this chapter shall register with the administratorbefore engaging in those activities. The administrator shall issue atransportation license to a person who registers with theadministrator under this section.
(b) Every person included within the terms of section 606(a) ofthis chapter who transports gasoline in a vehicle on the highways inIndiana for purposes other than use and consumption by that personmay not make a delivery of that gasoline to any person in Indianaother than a licensed distributor except:
(1) when the tax imposed by this chapter on the receipt of thetransported gasoline was charged and collected by the parties;and
(2) under the circumstances described in section 205 of thischapter.
(c) Every person included within the terms of section 606(c) ofthis chapter who transports gasoline in a vehicle upon the highwaysof Indiana for purposes other than use and consumption by thatperson may not, on the journey carrying that gasoline to pointsoutside Indiana, make delivery of that fuel to any person in Indiana.
(d) Every transporter of gasoline included within the terms ofsection 606(a) and 606(c) of this chapter who transports gasolineupon the highways of Indiana for purposes other than use andconsumption by that person shall at the time of registration and on anannual basis list with the administrator a description of all vehicles,including the vehicles' license numbers, to be used on the highwaysof Indiana in transporting gasoline from:
(1) points outside Indiana to points inside Indiana; and
(2) points inside Indiana to points outside Indiana.
(e) The description that subsection (d) requires shall contain theinformation that is reasonably required by the administratorincluding the carrying capacity of the vehicle. When the vehicle is atractor-trailer type, the trailer is the vehicle to be described. Whenadditional vehicles are placed in service or when a vehicle previouslylisted is retired from service during the year, the administrator shallbe notified within ten (10) days of the change so that the listing ofthe vehicles may be kept accurate.
(f) A distributor's or an Indiana transportation license is requiredfor a person or the person's agent acting in the person's behalf tooperate a vehicle for the purpose of delivering gasoline within theboundaries of Indiana when the vehicle has a total tank capacity of
at least eight hundred fifty (850) gallons.
(g) The operator of a vehicle to which this section applies shall atall times when engaged in the transporting of gasoline on thehighways have with the vehicle an invoice or manifest showing theorigin, quantity, nature, and destination of the gasoline that is beingtransported.
(h) The department shall provide for relief if a shipment ofgasoline is legitimately diverted from the represented destinationstate after the shipping paper has been issued by a terminal operatoror if a terminal operator failed to cause proper information to beprinted on the shipping paper. Provisions for relief under thissubsection:
(1) must require that the shipper or its agent provide notificationto the department before a diversion or correction if an intendeddiversion or correction is to occur; and
(2) must be consistent with the refund provisions of thischapter.
As added by P.L.69-1991, SEC.8. Amended by P.L.129-2001,SEC.10; P.L.182-2009(ss), SEC.234.
IC 6-6-1.1-606.6
Penalties; improper delivery of gasoline
Sec. 606.6. (a) Except as provided in subsection (c), every personincluded within the terms of section 606(a) of this chapter whotransports gasoline in a vehicle on the highways of Indiana in avehicle having a total tank capacity of less than eight hundred fifty(850) gallons is liable to the state for a penalty equal to the rateprovided in section 201 of this chapter on all gasoline transportedinto Indiana and delivered to any person other than a licenseddistributor.
(b) Except as provided in subsection (c), every person includedwithin the terms of section 606(c) of this chapter who transportsgasoline in a vehicle on the highways of Indiana is liable to the statefor a penalty equal to the rate provided in section 201 of this chapteron all gasoline:
(1) received by the person for transportation to a point outsideIndiana;
(2) not in fact transported to a point outside Indiana; and
(3) in fact delivered to a person other than a licensed distributorinside Indiana.
(c) The following are excluded when computing any liabilityunder this section:
(1) All deliveries of gasoline when the tax imposed by law wascharged or collected by the parties under the circumstancesdescribed in this section.
(2) Deliveries of gasoline used in computing the tax undersection 301 of this chapter.
As added by P.L.69-1991, SEC.9.
IC 6-6-1.1-607 Monthly accounting of all gasoline delivered to or withdrawn fromrefinery or terminal; lessor report of leased storage space
Sec. 607. (a) Every person owning or operating a refinery orterminal in Indiana shall, on forms prescribed by the administrator,make a monthly accounting to the administrator of all gasolinewithdrawn from a refinery or terminal, and all gasoline delivered toand withdrawn from any terminal, whether or not the fuel is ownedby the owner or operator.
(b) Every person owning or operating a refinery or terminal inIndiana who leases storage space in that refinery or terminal forgasoline to another person shall on forms prescribed by theadministrator make a monthly accounting to the administrator withrespect to the leased storage space. The report shall show thefollowing:
(1) The name of the lessee.
(2) The volume of storage space that is leased.
(3) The volume of gasoline existing in that storage space at thebeginning and end of the month.
(4) The monthly throughput which is:
(A) the total volume of gasoline put into the storage spaceduring the month; and
(B) the total volume of gasoline removed from the storagespace during the month.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.31; P.L.69-1991, SEC.10.
IC 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
Sec. 608. The reports required by sections 606 and 607 of thischapter are for information purposes only and the administrator maywaive their filing if they are unnecessary for the properadministration of this chapter. Persons required to file reports underthis chapter shall file them with the administrator within the timeperiod established by section 501 of this chapter for filingdistributors' reports of gasoline received.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.32.
IC 6-6-1.1-701
Deduction for exempted gasoline
Sec. 701. A licensed distributor who receives gasoline thatqualifies for an exemption under section 301 of this chapter isentitled to a deduction for that gasoline after furnishing such proofas the administrator may require. The deduction must be claimed onthe report covering the month of export, loss, destruction, or sale.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.33.
IC 6-6-1.1-702 Sale or exchange agreement; deduction
Sec. 702. A licensed distributor who receives gasoline in Indianaand then delivers it to or for the account of another licenseddistributor in Indiana under a sale or exchange agreement is entitledto a deduction for that gasoline. The deduction must be claimed onthe report covering the month of delivery.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.34.
IC 6-6-1.1-703
Sale of tax exempt gasoline; deduction
Sec. 703. A licensed distributor who sells tax exempt gasolinedescribed in section 302 of this chapter is entitled to a deduction forthat gasoline. The deduction must be claimed on the report coveringthe month of sale.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.35.
IC 6-6-1.1-704
Refund or deduction
Sec. 704. A licensed distributor who pays any gasoline tax inerror, or who is entitled to a refund or credit under this chapter, may,upon authorization by the administrator, take a deduction in lieu ofa refund on subsequent monthly reports for the amount of gasolineon which the tax was paid.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.36.
IC 6-6-1.1-705
Deduction for evaporation, shrinkage, losses, and tax relatedexpenses
Sec. 705. (a) If a monthly report is filed and the amount due isremitted at or before the time required by this chapter, a distributoris entitled to a deduction equal to one and six-tenths percent (1.6%)of the remainder of:
(1) the number of invoiced gallons of gasoline he received inIndiana during the preceding calendar month; minus
(2) the deductions claimed by the distributor under sections 701through 704 of this chapter.
This deduction is a flat allowance to cover evaporation, shrinkage,losses (except losses covered by section 301(5) of this chapter), andthe distributor's expenses in collecting and timely remitting the taximposed by this chapter.
(b) If a monthly report is filed or the amount due is remitted laterthan the time required under this chapter, the distributor shall pay tothe administrator all of the gasoline tax the distributor received fromthe sale of gasoline covered by the late report, reduced by paymentsmade under IC 6-8.1-8-1.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,P.L.51, SEC.37; P.L.77-1985, SEC.3; P.L.59-1985, SEC.12;
P.L.92-1987, SEC.6.
IC 6-6-1.1-801
Tax collected by distributor as state money in trust; liability; userestricted to authorized purposes
Sec. 801. Until a distributor pays the license tax on gasoline hereceives, the tax money he collects on the sale of gasoline is statemoney. A distributor who collects such license tax money shall holdit in trust for the state and for payment to the department as providedin this chapter. In the case of a corporate or partnership distributor,every officer, employee, or member of the employer who in thatcapacity is under a duty to collect the tax, is personally liable for thetax, penalty, and interest. Taxes collected on gasoline, except thosecollected at a taxable marine facility, shall be used only for highwaypurposes and for payment of any part of the cost of traffic policingand traffic safety incurred by the state or any of its politicalsubdivisions, as may be authorized by law.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979,P.L.71, SEC.10; Acts 1980, P.L.51, SEC.38.
IC 6-6-1.1-801.5
Tax receipts; transfer to auditor; distribution
Sec. 801.5. (a) The administrator shall transfer one-ninth (1/9) ofthe taxes that are collected under this chapter to the state highwayroad construction and improvement fund.
(b) The administrator shall transfer one-eighteenth (1/18) of thetaxes that are collected under this chapter to the state highway fund.
(c) The administrator shall transfer one-eighteenth (1/18) of thetaxes that are collected under this chapter to the auditor of state fordistribution to counties, cities, and towns. The auditor of state shalldistribute the amounts transferred under this subsection to each ofthe counties, cities, and towns eligible to receive a distribution fromthe motor vehicle highway account under IC 8-14-1 and in the sameproportion among the counties, cities, and towns as funds aredistributed from the motor vehicle highway account under IC 8-14-1.Money distributed under this subsection may be used only forpurposes that money distributed from the motor vehicle highwayaccount may be expended under IC 8-14-1.
(d) After the transfers required by subsections (a) through (c), theadministrator shall transfer the next twenty-five million dollars($25,000,000) of the taxes that are collected under this chapter andreceived during a period beginning July 1 of a year and ending June30 of the immediately succeeding year to the auditor of state fordistribution in the following manner:
(1) thirty percent (30%) to each of the counties, cities, andtowns eligible to receive a distribution from the local road andstreet account under IC 8-14-2 and in the same proportionamong the counties, cities, and towns as funds are distributedunder IC 8-14-2-4;
(2) thirty percent (30%) to each of the counties, cities, and
towns eligible to receive a distribution from the motor vehiclehighway account under IC 8-14-1 and in the same proportionamong the counties, cities, and towns as funds are