IC 16-44-2
Chapter 2. Inspection, Sale, and Delivery of Petroleum Products
IC 16-44-2-1 "Gasoline" defined
Sec. 1. As used in this chapter, "gasoline" has the meaning set
forth in IC 6-6-1.1-103. As added by P.L.2-1993, SEC.27.
IC 16-44-2-2 "Kerosene" defined
Sec. 2. As used in this chapter, "kerosene" means any light fuel
oil:
(1) with an A.P.I. gravity of at least thirty-nine (39) degrees
Fahrenheit as determined by the ASTM D-287-55 method; and
(2) having an end point of not greater than five hundred ninety
(590) degrees Fahrenheit as determined by the ASTM D-86-56
distillation method. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.3.
IC 16-44-2-2.4 "MTBE" defined
Sec. 2.4. As used in this chapter, "MTBE" refers to the gasoline
additive methyl tertiary butyl ether. As added by P.L.26-2002, SEC.2.
IC 16-44-2-3 "Petroleum products" defined
Sec. 3. (a) As used in this chapter, "petroleum products" includes
the following:
(1) Gasoline.
(2) Naphtha.
(3) Kerosene.
(4) Distillate.
(5) Fuel oil.
(6) Similar petroleum products, regardless of name, including
benzol and other similar products that are or may be used in the
blending of motor fuel.
(b) The term does not include the following:
(1) Lubricating oils.
(2) Any product having:
(A) a Saybolt universal viscosity at one hundred (100)
degrees Fahrenheit of at least seventy (70) seconds; and
(B) a flash point of at least one hundred fifty (150) degrees
Fahrenheit by the ASTM method. As added by P.L.2-1993, SEC.27.
IC 16-44-2-4 Gasoline and kerosene for sale or use in Indiana; inspection of
samples; fee
Sec. 4. (a) The state department or any authorized agent of the
state department may inspect samples of gasoline or kerosene stored
in any tank:
(1) that is adjacent to a refinery or marine or pipeline terminal
in Indiana; and
(2) from which withdrawals are made for sale or use in Indiana
or for transportation to destinations in Indiana other than
transportation to other refineries or terminals in Indiana.
(b) Gasoline or kerosene inspected under subsection (a) is subject
to the inspection fee specified in section 18 of this chapter whenever
the stock in the tank is replenished. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.4.
IC 16-44-2-5 Imported gasoline and kerosene; inspection of samples; fee
Sec. 5. (a) The state department or any authorized agent of the
state department may inspect samples of gasoline or kerosene
imported into Indiana other than that placed in storage at refineries
or marine or pipeline terminals in Indiana.
(b) Gasoline or kerosene inspected under subsection (a) is subject
to the inspection fee specified in section 18 of this chapter.
(c) A person who receives gasoline or kerosene:
(1) that is imported into Indiana (other than that placed in
storage at refineries or marine or pipeline terminals in Indiana);
and
(2) on which the inspection fee has not been paid;
shall notify the state department of the receipt of the gasoline or
kerosene. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.5.
IC 16-44-2-6 Place of inspections
Sec. 6. The state department may conduct inspections and tests on
gasoline or kerosene at any place the gasoline or kerosene is offered
for sale in Indiana. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.6.
IC 16-44-2-7 Prohibition on sale of defective products
Sec. 7. (a) If the state department's inspection of gasoline or
kerosene under this chapter reveals that the gasoline or kerosene fails
to meet the specifications prescribed by law for those products, the
state department may prohibit the sale of those products.
(b) A person may not offer for sale any gasoline or kerosene that
the state department has prohibited from sale. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.7.
IC 16-44-2-8 Conduct of inspections; minimum specifications
Sec. 8. (a) The inspections and tests made by the state department
under this chapter shall be conducted in accordance with the methods
outlined by the American Society for Testing and Materials.
(b) The inspections and tests as to gasoline, gasohol, and kerosene
must reflect the following minimum specifications necessary for the
approval of the product:
(1) Gasoline or gasohol:
(A) Corrosion Test . Method ASTM D-130. A clean copper
strip may not show more than extremely slight discoloration
when submerged in the gasoline for three (3) hours at one
hundred twenty-two (122) degrees Fahrenheit.
(B) Distillation Range . Method ASTM D-86. When the
thermometer reads one hundred sixty-seven (167) degrees
Fahrenheit, not less than ten percent (10%) may be
evaporated. When the thermometer reads two hundred
eighty-four (284) degrees Fahrenheit, not less than fifty
percent (50%) may be evaporated. When the thermometer
reads three hundred ninety-two (392) degrees Fahrenheit, not
less than ninety percent (90%) may be evaporated. The
residue may not exceed two percent (2%). Percent
evaporated is found by adding the distillation loss to the
amount collected in the receiver at each specification
temperature.
(C) Sulphur . Method ASTM D-1266 or D-2622. Sulphur
may not exceed twenty-five hundredths of one percent
(0.25%).
(D) Vapor Pressure . Method ASTM D-4953, ASTM
D-5191, or any other ASTM method to determine vapor
pressure approved by the United States Environmental
Protection Agency. For gasoline, the Reid vapor pressure at
one hundred (100) degrees Fahrenheit may not exceed the
following:
(i) Fifteen (15) pounds per square inch at the normal
barometric pressure at the point of delivery during
November, December, January, February, and March.
(ii) Fourteen (14) pounds per square inch during April and
October.
(iii) Twelve (12) pounds per square inch during May,
June, July, August, and September.
(E) For gasohol (a blend of gasoline and alcohol permitted
under federal tax requirements), the vapor pressure may not
exceed the following:
(i) Sixteen (16) pounds per square inch during November,
December, January, February, and March.
(ii) Fifteen (15) pounds per square inch during April and
October.
(iii) Thirteen (13) pounds per square inch during May,
June, July, August, and September.
(F) After July 23, 2004, gasoline may not contain more than
one-half percent (0.5%) of MTBE by volume.
(2) Kerosene:
(A) Flash Test . Method ASTM D-56. Flash point may not
be lower than one hundred (100) degrees Fahrenheit.
(B) For the purpose of this chapter, any petroleum product
designated by name or reference as "kerosene" must meet
the federal specifications for kerosene VV-K-211d in effect
on March 1, 1977.
(c) Gasoline, gasohol, and kerosene products that do not comply
with the minimum specifications described in subsection (b) may not
be sold, offered for sale, or used in Indiana.
(d) Petroleum products other than gasoline, gasohol, or kerosene
shall be inspected and tested by the methods as are necessary to
determine the contents and characteristics of the product. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.8;
P.L.151-1997, SEC.1; P.L.26-2002, SEC.3.
IC 16-44-2-9 Petroleum products containing ethanol or methanol; sale or
delivery other than retail; instrument requirements
Sec. 9. (a) A person who sells or delivers a petroleum product
containing ethanol (ethyl alcohol) or methanol (methyl alcohol), or
both, to a person other than a retail consumer must place on the
instrument evidencing the sale or delivery of the petroleum product:
(1) the name of each alcohol; and
(2) the percentage (to the nearest whole percent), by volume, of
each alcohol;
that is contained in the petroleum product sold or delivered by the
person.
(b) A person who fails to comply with this section commits a
Class A infraction. As added by P.L.2-1993, SEC.27.
IC 16-44-2-10
Repealed
(Repealed by P.L.123-1994, SEC.3.)
IC 16-44-2-11 Samples; inspections and tests
Sec. 11. (a) The state department or any authorized agent of the
state department may take samples of petroleum products for tests,
make inspections at any points inside or outside Indiana, open any
original container containing petroleum products, and take a true
sample of not less than sixteen (16) ounces of the contents, even
though the original container may still be in the possession of a
common or contract carrier if opening and sampling does not unduly
inconvenience or hamper the transportation of the products. The state
department or any authorized agent of the state department may not
take a sample that exceeds sixty-four (64) fluid ounces.
(b) If an original container is opened and sampled under
subsection (a), the container shall be resealed with seals furnished by
the state department or any authorized agent of the state department.
As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.10.
IC 16-44-2-12 Powers of law enforcement officers
Sec. 12. The authorized agents or employees of the state
department have the authority of law enforcement officers in the
enforcement of this chapter, including the authority to arrest, with or
without warrants, and to take offenders to courts for prosecution. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.11.
IC 16-44-2-13 Rules and regulations governing inspections, forms, and
enforcement
Sec. 13. The state department may adopt rules under IC 4-22-2
concerning the following:
(1) Methods of inspections.
(2) The providing of forms required.
(3) Other matters necessary for the enforcement of this chapter. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.12.
IC 16-44-2-14 Railroad and transportation companies; records; inspections
Sec. 14. (a) Every agent and employee of any railroad company
or other transportation company that has the custody of books or
records showing the shipment or receipt of petroleum products shall
give and permit the state department or the state department's agents
and employees free access to those books and records for the purpose
of determining the amount of those products shipped and received.
(b) All clerks, bookkeepers, express agents, railroad agents or
officials, employees of common carriers or contract carriers, or other
persons shall assist the state department or the state department's
employees or authorized agents, when so requested, in tracing,
finding, and inspecting shipments. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.13.
IC 16-44-2-15 Receipt of kerosene or gasoline; definition
Sec. 15. For the purposes of this chapter, gasoline or kerosene is
considered to be received in Indiana as follows:
(1) If stored in tanks adjacent to a refinery or a marine or
pipeline terminal in Indiana, the gasoline or kerosene is
considered to be received when withdrawn from storage for sale
or use in Indiana or for transportation to destinations in Indiana
other than for transfer to other refineries or marine or pipeline
terminals in Indiana and not before. When so withdrawn, the
gasoline or kerosene is considered to be received by the person
who is the owner of the gasoline or kerosene at the time of
withdrawal unless the gasoline or kerosene is withdrawn for
transportation or delivery to or for the account of a person who
is bonded under the gasoline tax law (IC 6-6-1.1), in which case
the gasoline or kerosene is considered to be received by the
person to or for whose account the gasoline or kerosene is
transported or delivered.
(2) If imported into Indiana (other than to a refinery or marine
or pipeline terminal in Indiana), the gasoline or kerosene is
considered to be received at the time and by the person who is
the owner of the gasoline or kerosene when the gasoline or
kerosene is spotted or placed for unloading in Indiana.
(3) If produced, blended, or compounded in Indiana other than
at a refinery or a marine or pipeline terminal, the gasoline or
kerosene is considered to be received when produced, blended,
or compounded. As added by P.L.2-1993, SEC.27.
IC 16-44-2-16 Records of tests and inspections
Sec. 16. The state department shall keep the records necessary for
the purposes of this chapter of all tests and inspections under this
chapter. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.14.
IC 16-44-2-17 Certificate of inspection
Sec. 17. (a) The state department shall furnish to the person for
whom inspections are made under this chapter a certificate of
inspection covering each receipt by that person of gasoline or
kerosene with respect to which an inspection is made. The certificate
must indicate the following:
(1) The date of the inspection.
(2) The identity of the container from which the sample was
taken.
(3) The kind and quantity of the product received.
(4) The identity of the conveyance by which the product was
received.
(5) The result of the test and inspection.
(b) To enable the state department to make certificates covering
withdrawals from storage at a refinery or marine or pipeline terminal
and the receipt of gasoline or kerosene at other points in Indiana, the
records of withdrawals and receipts shall be available to the state
department during all reasonable business hours. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.15.
IC 16-44-2-18 Inspection fees; surety bonds; failure to pay tax; penalty and
interest
Sec. 18. (a) Except as provided in subsection (b), fees for the
inspection of gasoline or kerosene shall be at the rate of fifty cents
($0.50) per barrel (fifty (50) gallons) on all gasoline or kerosene
received in Indiana less deductions provided in this section.
(b) A fee for inspection of gasoline or kerosene may not be
charged for the following:
(1) On transport or tank car shipments direct to the federal
government.
(2) On gasoline or kerosene received and subsequently exported
from Indiana or returned to refineries or marine or pipeline
terminals in Indiana.
(c) Fees shall be paid to the state department by the person
receiving gasoline or kerosene in Indiana at the time gasoline or
kerosene products are received, unless the person receiving the
gasoline or kerosene is licensed as a distributor under the gasoline
tax law (IC 6-6-1.1). In that case, the person in receipt of the gasoline
or kerosene shall do the following:
(1) Include in the person's monthly gasoline tax report a
statement of all gasoline and kerosene received during the
preceding calendar month on which inspection fees are due.
(2) Remit the amount of the inspection fees at the same time the
monthly motor fuel tax report is due.
(d) A refiner or other person supplying gasoline or kerosene to the
first receiver in Indiana may elect to pay the fees monthly on all
gasoline or kerosene supplied to persons in Indiana not licensed as
distributors under the gasoline tax law (IC 6-6-1.1). If the supplier is
not licensed as a distributor under the gasoline tax law of Indiana (IC
6-6-1.1), the supplier shall, as a condition precedent to such election,
file with the state department a corporate surety bond that meets the
following conditions:
(1) Is in the form and amount that the state department
determines, not to exceed two thousand dollars ($2,000).
(2) Is conditioned that the supplier does the following:
(A) Reports all gasoline and kerosene supplied by the
supplier to persons in Indiana not licensed as distributors
under the gasoline tax law (IC 6-6-1.1).
(B) Pays inspection fees monthly on or before the
twenty-fifth day of each calendar month for the preceding
calendar month.
(e) A person taking credit for gasoline or kerosene exported or
returned to a refinery or terminal shall substantiate that credit in the
manner that the state department reasonably requires by rule.
(f) A distributor who fails to file a monthly report and pay the tax
due as required by this chapter is subject to a penalty of five percent
(5%) of the amount of unpaid tax due and interest on the unpaid tax
and penalty at the rate of eight percent (8%) annually. However, if
a delay not exceeding ten (10) days is due to a mistake, an accident,
or an oversight without intent to avoid payment, the administrator
may waive the penalty and interest.
As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.16; P.L.28-1997, SEC.29; P.L.214-2005, SEC.60.
IC 16-44-2-18.5 Special fuel inspection fee; collection; refunds
Sec. 18.5. (a) As used in this section, "special fuel" has the
meaning set forth in IC 6-6-2.5-22, except that the term does not
include kerosene.
(b) Except as provided in subsection (c), fees for the inspection of
special fuel shall be at the rate of fifty cents ($0.50) per barrel (fifty
(50) gallons) on all special fuel sold or used in producing or
generating power for propelling motor vehicles in Indiana less
deductions provided in this section.
(c) A fee for the inspection of special fuel may not be charged
with respect to special fuel that is exempt from the special fuel tax
under IC 6-6-2.5-30.
(d) The fee imposed by this chapter on special fuel sold or used
in producing or generating power for propelling motor vehicles in
Indiana shall be collected and remitted to the state at the same time,
by the same person, and in accordance with the same requirements
for collection and remittance of the special fuels tax under
IC 6-6-2.5-35.
(e) Fees collected under this section shall be deposited by the
department in the underground petroleum storage tank excess
liability trust fund established by IC 13-23-7-1.
(f) A person who receives a refund of special fuel tax under
IC 6-6-2.5 is also entitled to a refund of fees paid under this section
if:
(1) the fees were paid with respect to special fuel that was used
for an exempt purpose described in IC 6-6-2.5-30; and
(2) the person submits to the department of state revenue a
claim for a refund, in the form prescribed by the department of
state revenue, that includes the following information:
(A) Any evidence requested by the department of state
revenue concerning the person's:
(i) payment of the fee imposed by this section; and
(ii) receipt of a refund of special fuel taxes from the
department of state revenue under IC 6-6-2.5.
(B) Any other information reasonably requested by the
department of state revenue.
The department of state revenue may make any investigation it
considers necessary before refunding fees to a person. As added by P.L.214-2005, SEC.61. Amended by P.L.1-2006,
SEC.307.
IC 16-44-2-19 Disposition of funds collected
Sec. 19. All money collected for inspections under this chapter
shall be deposited in the underground petroleum storage tank excess
liability trust fund established by IC 13-23-7-1.
As added by P.L.2-1993, SEC.27. Amended by P.L.1-1996, SEC.78;
P.L.2-1998, SEC.61.
IC 16-44-2-20 Inspectors; conflict of interest
Sec. 20. A person employed by the state department to make
inspections under this chapter may not do any of the following:
(1) Directly or indirectly engage in the business of dealing in
petroleum products.
(2) Engage in any other business of a nature that prevents
proper attention to the details and duties of the necessary
inspections as prescribed by this chapter. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.17.
IC 16-44-2-21 False or altered mark or brand
Sec. 21. A person may not knowingly mark or brand falsely a
container of petroleum products or change, alter, or deface the mark
or brand of such a container. As added by P.L.2-1993, SEC.27.
IC 16-44-2-22 Violations
Sec. 22. Except as provided in sections 9 and 10 of this chapter,
a person who recklessly violates this chapter commits a Class B
misdemeanor. As added by P.L.2-1993, SEC.27.
IC 16-44-2
Chapter 2. Inspection, Sale, and Delivery of Petroleum Products
IC 16-44-2-1 "Gasoline" defined
Sec. 1. As used in this chapter, "gasoline" has the meaning set
forth in IC 6-6-1.1-103. As added by P.L.2-1993, SEC.27.
IC 16-44-2-2 "Kerosene" defined
Sec. 2. As used in this chapter, "kerosene" means any light fuel
oil:
(1) with an A.P.I. gravity of at least thirty-nine (39) degrees
Fahrenheit as determined by the ASTM D-287-55 method; and
(2) having an end point of not greater than five hundred ninety
(590) degrees Fahrenheit as determined by the ASTM D-86-56
distillation method. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.3.
IC 16-44-2-2.4 "MTBE" defined
Sec. 2.4. As used in this chapter, "MTBE" refers to the gasoline
additive methyl tertiary butyl ether. As added by P.L.26-2002, SEC.2.
IC 16-44-2-3 "Petroleum products" defined
Sec. 3. (a) As used in this chapter, "petroleum products" includes
the following:
(1) Gasoline.
(2) Naphtha.
(3) Kerosene.
(4) Distillate.
(5) Fuel oil.
(6) Similar petroleum products, regardless of name, including
benzol and other similar products that are or may be used in the
blending of motor fuel.
(b) The term does not include the following:
(1) Lubricating oils.
(2) Any product having:
(A) a Saybolt universal viscosity at one hundred (100)
degrees Fahrenheit of at least seventy (70) seconds; and
(B) a flash point of at least one hundred fifty (150) degrees
Fahrenheit by the ASTM method. As added by P.L.2-1993, SEC.27.
IC 16-44-2-4 Gasoline and kerosene for sale or use in Indiana; inspection of
samples; fee
Sec. 4. (a) The state department or any authorized agent of the
state department may inspect samples of gasoline or kerosene stored
in any tank:
(1) that is adjacent to a refinery or marine or pipeline terminal
in Indiana; and
(2) from which withdrawals are made for sale or use in Indiana
or for transportation to destinations in Indiana other than
transportation to other refineries or terminals in Indiana.
(b) Gasoline or kerosene inspected under subsection (a) is subject
to the inspection fee specified in section 18 of this chapter whenever
the stock in the tank is replenished. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.4.
IC 16-44-2-5 Imported gasoline and kerosene; inspection of samples; fee
Sec. 5. (a) The state department or any authorized agent of the
state department may inspect samples of gasoline or kerosene
imported into Indiana other than that placed in storage at refineries
or marine or pipeline terminals in Indiana.
(b) Gasoline or kerosene inspected under subsection (a) is subject
to the inspection fee specified in section 18 of this chapter.
(c) A person who receives gasoline or kerosene:
(1) that is imported into Indiana (other than that placed in
storage at refineries or marine or pipeline terminals in Indiana);
and
(2) on which the inspection fee has not been paid;
shall notify the state department of the receipt of the gasoline or
kerosene. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.5.
IC 16-44-2-6 Place of inspections
Sec. 6. The state department may conduct inspections and tests on
gasoline or kerosene at any place the gasoline or kerosene is offered
for sale in Indiana. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.6.
IC 16-44-2-7 Prohibition on sale of defective products
Sec. 7. (a) If the state department's inspection of gasoline or
kerosene under this chapter reveals that the gasoline or kerosene fails
to meet the specifications prescribed by law for those products, the
state department may prohibit the sale of those products.
(b) A person may not offer for sale any gasoline or kerosene that
the state department has prohibited from sale. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.7.
IC 16-44-2-8 Conduct of inspections; minimum specifications
Sec. 8. (a) The inspections and tests made by the state department
under this chapter shall be conducted in accordance with the methods
outlined by the American Society for Testing and Materials.
(b) The inspections and tests as to gasoline, gasohol, and kerosene
must reflect the following minimum specifications necessary for the
approval of the product:
(1) Gasoline or gasohol:
(A) Corrosion Test . Method ASTM D-130. A clean copper
strip may not show more than extremely slight discoloration
when submerged in the gasoline for three (3) hours at one
hundred twenty-two (122) degrees Fahrenheit.
(B) Distillation Range . Method ASTM D-86. When the
thermometer reads one hundred sixty-seven (167) degrees
Fahrenheit, not less than ten percent (10%) may be
evaporated. When the thermometer reads two hundred
eighty-four (284) degrees Fahrenheit, not less than fifty
percent (50%) may be evaporated. When the thermometer
reads three hundred ninety-two (392) degrees Fahrenheit, not
less than ninety percent (90%) may be evaporated. The
residue may not exceed two percent (2%). Percent
evaporated is found by adding the distillation loss to the
amount collected in the receiver at each specification
temperature.
(C) Sulphur . Method ASTM D-1266 or D-2622. Sulphur
may not exceed twenty-five hundredths of one percent
(0.25%).
(D) Vapor Pressure . Method ASTM D-4953, ASTM
D-5191, or any other ASTM method to determine vapor
pressure approved by the United States Environmental
Protection Agency. For gasoline, the Reid vapor pressure at
one hundred (100) degrees Fahrenheit may not exceed the
following:
(i) Fifteen (15) pounds per square inch at the normal
barometric pressure at the point of delivery during
November, December, January, February, and March.
(ii) Fourteen (14) pounds per square inch during April and
October.
(iii) Twelve (12) pounds per square inch during May,
June, July, August, and September.
(E) For gasohol (a blend of gasoline and alcohol permitted
under federal tax requirements), the vapor pressure may not
exceed the following:
(i) Sixteen (16) pounds per square inch during November,
December, January, February, and March.
(ii) Fifteen (15) pounds per square inch during April and
October.
(iii) Thirteen (13) pounds per square inch during May,
June, July, August, and September.
(F) After July 23, 2004, gasoline may not contain more than
one-half percent (0.5%) of MTBE by volume.
(2) Kerosene:
(A) Flash Test . Method ASTM D-56. Flash point may not
be lower than one hundred (100) degrees Fahrenheit.
(B) For the purpose of this chapter, any petroleum product
designated by name or reference as "kerosene" must meet
the federal specifications for kerosene VV-K-211d in effect
on March 1, 1977.
(c) Gasoline, gasohol, and kerosene products that do not comply
with the minimum specifications described in subsection (b) may not
be sold, offered for sale, or used in Indiana.
(d) Petroleum products other than gasoline, gasohol, or kerosene
shall be inspected and tested by the methods as are necessary to
determine the contents and characteristics of the product. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.8;
P.L.151-1997, SEC.1; P.L.26-2002, SEC.3.
IC 16-44-2-9 Petroleum products containing ethanol or methanol; sale or
delivery other than retail; instrument requirements
Sec. 9. (a) A person who sells or delivers a petroleum product
containing ethanol (ethyl alcohol) or methanol (methyl alcohol), or
both, to a person other than a retail consumer must place on the
instrument evidencing the sale or delivery of the petroleum product:
(1) the name of each alcohol; and
(2) the percentage (to the nearest whole percent), by volume, of
each alcohol;
that is contained in the petroleum product sold or delivered by the
person.
(b) A person who fails to comply with this section commits a
Class A infraction. As added by P.L.2-1993, SEC.27.
IC 16-44-2-10
Repealed
(Repealed by P.L.123-1994, SEC.3.)
IC 16-44-2-11 Samples; inspections and tests
Sec. 11. (a) The state department or any authorized agent of the
state department may take samples of petroleum products for tests,
make inspections at any points inside or outside Indiana, open any
original container containing petroleum products, and take a true
sample of not less than sixteen (16) ounces of the contents, even
though the original container may still be in the possession of a
common or contract carrier if opening and sampling does not unduly
inconvenience or hamper the transportation of the products. The state
department or any authorized agent of the state department may not
take a sample that exceeds sixty-four (64) fluid ounces.
(b) If an original container is opened and sampled under
subsection (a), the container shall be resealed with seals furnished by
the state department or any authorized agent of the state department.
As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.10.
IC 16-44-2-12 Powers of law enforcement officers
Sec. 12. The authorized agents or employees of the state
department have the authority of law enforcement officers in the
enforcement of this chapter, including the authority to arrest, with or
without warrants, and to take offenders to courts for prosecution. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.11.
IC 16-44-2-13 Rules and regulations governing inspections, forms, and
enforcement
Sec. 13. The state department may adopt rules under IC 4-22-2
concerning the following:
(1) Methods of inspections.
(2) The providing of forms required.
(3) Other matters necessary for the enforcement of this chapter. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.12.
IC 16-44-2-14 Railroad and transportation companies; records; inspections
Sec. 14. (a) Every agent and employee of any railroad company
or other transportation company that has the custody of books or
records showing the shipment or receipt of petroleum products shall
give and permit the state department or the state department's agents
and employees free access to those books and records for the purpose
of determining the amount of those products shipped and received.
(b) All clerks, bookkeepers, express agents, railroad agents or
officials, employees of common carriers or contract carriers, or other
persons shall assist the state department or the state department's
employees or authorized agents, when so requested, in tracing,
finding, and inspecting shipments. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.13.
IC 16-44-2-15 Receipt of kerosene or gasoline; definition
Sec. 15. For the purposes of this chapter, gasoline or kerosene is
considered to be received in Indiana as follows:
(1) If stored in tanks adjacent to a refinery or a marine or
pipeline terminal in Indiana, the gasoline or kerosene is
considered to be received when withdrawn from storage for sale
or use in Indiana or for transportation to destinations in Indiana
other than for transfer to other refineries or marine or pipeline
terminals in Indiana and not before. When so withdrawn, the
gasoline or kerosene is considered to be received by the person
who is the owner of the gasoline or kerosene at the time of
withdrawal unless the gasoline or kerosene is withdrawn for
transportation or delivery to or for the account of a person who
is bonded under the gasoline tax law (IC 6-6-1.1), in which case
the gasoline or kerosene is considered to be received by the
person to or for whose account the gasoline or kerosene is
transported or delivered.
(2) If imported into Indiana (other than to a refinery or marine
or pipeline terminal in Indiana), the gasoline or kerosene is
considered to be received at the time and by the person who is
the owner of the gasoline or kerosene when the gasoline or
kerosene is spotted or placed for unloading in Indiana.
(3) If produced, blended, or compounded in Indiana other than
at a refinery or a marine or pipeline terminal, the gasoline or
kerosene is considered to be received when produced, blended,
or compounded. As added by P.L.2-1993, SEC.27.
IC 16-44-2-16 Records of tests and inspections
Sec. 16. The state department shall keep the records necessary for
the purposes of this chapter of all tests and inspections under this
chapter. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.14.
IC 16-44-2-17 Certificate of inspection
Sec. 17. (a) The state department shall furnish to the person for
whom inspections are made under this chapter a certificate of
inspection covering each receipt by that person of gasoline or
kerosene with respect to which an inspection is made. The certificate
must indicate the following:
(1) The date of the inspection.
(2) The identity of the container from which the sample was
taken.
(3) The kind and quantity of the product received.
(4) The identity of the conveyance by which the product was
received.
(5) The result of the test and inspection.
(b) To enable the state department to make certificates covering
withdrawals from storage at a refinery or marine or pipeline terminal
and the receipt of gasoline or kerosene at other points in Indiana, the
records of withdrawals and receipts shall be available to the state
department during all reasonable business hours. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.15.
IC 16-44-2-18 Inspection fees; surety bonds; failure to pay tax; penalty and
interest
Sec. 18. (a) Except as provided in subsection (b), fees for the
inspection of gasoline or kerosene shall be at the rate of fifty cents
($0.50) per barrel (fifty (50) gallons) on all gasoline or kerosene
received in Indiana less deductions provided in this section.
(b) A fee for inspection of gasoline or kerosene may not be
charged for the following:
(1) On transport or tank car shipments direct to the federal
government.
(2) On gasoline or kerosene received and subsequently exported
from Indiana or returned to refineries or marine or pipeline
terminals in Indiana.
(c) Fees shall be paid to the state department by the person
receiving gasoline or kerosene in Indiana at the time gasoline or
kerosene products are received, unless the person receiving the
gasoline or kerosene is licensed as a distributor under the gasoline
tax law (IC 6-6-1.1). In that case, the person in receipt of the gasoline
or kerosene shall do the following:
(1) Include in the person's monthly gasoline tax report a
statement of all gasoline and kerosene received during the
preceding calendar month on which inspection fees are due.
(2) Remit the amount of the inspection fees at the same time the
monthly motor fuel tax report is due.
(d) A refiner or other person supplying gasoline or kerosene to the
first receiver in Indiana may elect to pay the fees monthly on all
gasoline or kerosene supplied to persons in Indiana not licensed as
distributors under the gasoline tax law (IC 6-6-1.1). If the supplier is
not licensed as a distributor under the gasoline tax law of Indiana (IC
6-6-1.1), the supplier shall, as a condition precedent to such election,
file with the state department a corporate surety bond that meets the
following conditions:
(1) Is in the form and amount that the state department
determines, not to exceed two thousand dollars ($2,000).
(2) Is conditioned that the supplier does the following:
(A) Reports all gasoline and kerosene supplied by the
supplier to persons in Indiana not licensed as distributors
under the gasoline tax law (IC 6-6-1.1).
(B) Pays inspection fees monthly on or before the
twenty-fifth day of each calendar month for the preceding
calendar month.
(e) A person taking credit for gasoline or kerosene exported or
returned to a refinery or terminal shall substantiate that credit in the
manner that the state department reasonably requires by rule.
(f) A distributor who fails to file a monthly report and pay the tax
due as required by this chapter is subject to a penalty of five percent
(5%) of the amount of unpaid tax due and interest on the unpaid tax
and penalty at the rate of eight percent (8%) annually. However, if
a delay not exceeding ten (10) days is due to a mistake, an accident,
or an oversight without intent to avoid payment, the administrator
may waive the penalty and interest.
As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.16; P.L.28-1997, SEC.29; P.L.214-2005, SEC.60.
IC 16-44-2-18.5 Special fuel inspection fee; collection; refunds
Sec. 18.5. (a) As used in this section, "special fuel" has the
meaning set forth in IC 6-6-2.5-22, except that the term does not
include kerosene.
(b) Except as provided in subsection (c), fees for the inspection of
special fuel shall be at the rate of fifty cents ($0.50) per barrel (fifty
(50) gallons) on all special fuel sold or used in producing or
generating power for propelling motor vehicles in Indiana less
deductions provided in this section.
(c) A fee for the inspection of special fuel may not be charged
with respect to special fuel that is exempt from the special fuel tax
under IC 6-6-2.5-30.
(d) The fee imposed by this chapter on special fuel sold or used
in producing or generating power for propelling motor vehicles in
Indiana shall be collected and remitted to the state at the same time,
by the same person, and in accordance with the same requirements
for collection and remittance of the special fuels tax under
IC 6-6-2.5-35.
(e) Fees collected under this section shall be deposited by the
department in the underground petroleum storage tank excess
liability trust fund established by IC 13-23-7-1.
(f) A person who receives a refund of special fuel tax under
IC 6-6-2.5 is also entitled to a refund of fees paid under this section
if:
(1) the fees were paid with respect to special fuel that was used
for an exempt purpose described in IC 6-6-2.5-30; and
(2) the person submits to the department of state revenue a
claim for a refund, in the form prescribed by the department of
state revenue, that includes the following information:
(A) Any evidence requested by the department of state
revenue concerning the person's:
(i) payment of the fee imposed by this section; and
(ii) receipt of a refund of special fuel taxes from the
department of state revenue under IC 6-6-2.5.
(B) Any other information reasonably requested by the
department of state revenue.
The department of state revenue may make any investigation it
considers necessary before refunding fees to a person. As added by P.L.214-2005, SEC.61. Amended by P.L.1-2006,
SEC.307.
IC 16-44-2-19 Disposition of funds collected
Sec. 19. All money collected for inspections under this chapter
shall be deposited in the underground petroleum storage tank excess
liability trust fund established by IC 13-23-7-1.
As added by P.L.2-1993, SEC.27. Amended by P.L.1-1996, SEC.78;
P.L.2-1998, SEC.61.
IC 16-44-2-20 Inspectors; conflict of interest
Sec. 20. A person employed by the state department to make
inspections under this chapter may not do any of the following:
(1) Directly or indirectly engage in the business of dealing in
petroleum products.
(2) Engage in any other business of a nature that prevents
proper attention to the details and duties of the necessary
inspections as prescribed by this chapter. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.17.
IC 16-44-2-21 False or altered mark or brand
Sec. 21. A person may not knowingly mark or brand falsely a
container of petroleum products or change, alter, or deface the mark
or brand of such a container. As added by P.L.2-1993, SEC.27.
IC 16-44-2-22 Violations
Sec. 22. Except as provided in sections 9 and 10 of this chapter,
a person who recklessly violates this chapter commits a Class B
misdemeanor. As added by P.L.2-1993, SEC.27.
IC 16-44-2
Chapter 2. Inspection, Sale, and Delivery of Petroleum Products
IC 16-44-2-1 "Gasoline" defined
Sec. 1. As used in this chapter, "gasoline" has the meaning set
forth in IC 6-6-1.1-103. As added by P.L.2-1993, SEC.27.
IC 16-44-2-2 "Kerosene" defined
Sec. 2. As used in this chapter, "kerosene" means any light fuel
oil:
(1) with an A.P.I. gravity of at least thirty-nine (39) degrees
Fahrenheit as determined by the ASTM D-287-55 method; and
(2) having an end point of not greater than five hundred ninety
(590) degrees Fahrenheit as determined by the ASTM D-86-56
distillation method. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.3.
IC 16-44-2-2.4 "MTBE" defined
Sec. 2.4. As used in this chapter, "MTBE" refers to the gasoline
additive methyl tertiary butyl ether. As added by P.L.26-2002, SEC.2.
IC 16-44-2-3 "Petroleum products" defined
Sec. 3. (a) As used in this chapter, "petroleum products" includes
the following:
(1) Gasoline.
(2) Naphtha.
(3) Kerosene.
(4) Distillate.
(5) Fuel oil.
(6) Similar petroleum products, regardless of name, including
benzol and other similar products that are or may be used in the
blending of motor fuel.
(b) The term does not include the following:
(1) Lubricating oils.
(2) Any product having:
(A) a Saybolt universal viscosity at one hundred (100)
degrees Fahrenheit of at least seventy (70) seconds; and
(B) a flash point of at least one hundred fifty (150) degrees
Fahrenheit by the ASTM method. As added by P.L.2-1993, SEC.27.
IC 16-44-2-4 Gasoline and kerosene for sale or use in Indiana; inspection of
samples; fee
Sec. 4. (a) The state department or any authorized agent of the
state department may inspect samples of gasoline or kerosene stored
in any tank:
(1) that is adjacent to a refinery or marine or pipeline terminal
in Indiana; and
(2) from which withdrawals are made for sale or use in Indiana
or for transportation to destinations in Indiana other than
transportation to other refineries or terminals in Indiana.
(b) Gasoline or kerosene inspected under subsection (a) is subject
to the inspection fee specified in section 18 of this chapter whenever
the stock in the tank is replenished. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.4.
IC 16-44-2-5 Imported gasoline and kerosene; inspection of samples; fee
Sec. 5. (a) The state department or any authorized agent of the
state department may inspect samples of gasoline or kerosene
imported into Indiana other than that placed in storage at refineries
or marine or pipeline terminals in Indiana.
(b) Gasoline or kerosene inspected under subsection (a) is subject
to the inspection fee specified in section 18 of this chapter.
(c) A person who receives gasoline or kerosene:
(1) that is imported into Indiana (other than that placed in
storage at refineries or marine or pipeline terminals in Indiana);
and
(2) on which the inspection fee has not been paid;
shall notify the state department of the receipt of the gasoline or
kerosene. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.5.
IC 16-44-2-6 Place of inspections
Sec. 6. The state department may conduct inspections and tests on
gasoline or kerosene at any place the gasoline or kerosene is offered
for sale in Indiana. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.6.
IC 16-44-2-7 Prohibition on sale of defective products
Sec. 7. (a) If the state department's inspection of gasoline or
kerosene under this chapter reveals that the gasoline or kerosene fails
to meet the specifications prescribed by law for those products, the
state department may prohibit the sale of those products.
(b) A person may not offer for sale any gasoline or kerosene that
the state department has prohibited from sale. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.7.
IC 16-44-2-8 Conduct of inspections; minimum specifications
Sec. 8. (a) The inspections and tests made by the state department
under this chapter shall be conducted in accordance with the methods
outlined by the American Society for Testing and Materials.
(b) The inspections and tests as to gasoline, gasohol, and kerosene
must reflect the following minimum specifications necessary for the
approval of the product:
(1) Gasoline or gasohol:
(A) Corrosion Test . Method ASTM D-130. A clean copper
strip may not show more than extremely slight discoloration
when submerged in the gasoline for three (3) hours at one
hundred twenty-two (122) degrees Fahrenheit.
(B) Distillation Range . Method ASTM D-86. When the
thermometer reads one hundred sixty-seven (167) degrees
Fahrenheit, not less than ten percent (10%) may be
evaporated. When the thermometer reads two hundred
eighty-four (284) degrees Fahrenheit, not less than fifty
percent (50%) may be evaporated. When the thermometer
reads three hundred ninety-two (392) degrees Fahrenheit, not
less than ninety percent (90%) may be evaporated. The
residue may not exceed two percent (2%). Percent
evaporated is found by adding the distillation loss to the
amount collected in the receiver at each specification
temperature.
(C) Sulphur . Method ASTM D-1266 or D-2622. Sulphur
may not exceed twenty-five hundredths of one percent
(0.25%).
(D) Vapor Pressure . Method ASTM D-4953, ASTM
D-5191, or any other ASTM method to determine vapor
pressure approved by the United States Environmental
Protection Agency. For gasoline, the Reid vapor pressure at
one hundred (100) degrees Fahrenheit may not exceed the
following:
(i) Fifteen (15) pounds per square inch at the normal
barometric pressure at the point of delivery during
November, December, January, February, and March.
(ii) Fourteen (14) pounds per square inch during April and
October.
(iii) Twelve (12) pounds per square inch during May,
June, July, August, and September.
(E) For gasohol (a blend of gasoline and alcohol permitted
under federal tax requirements), the vapor pressure may not
exceed the following:
(i) Sixteen (16) pounds per square inch during November,
December, January, February, and March.
(ii) Fifteen (15) pounds per square inch during April and
October.
(iii) Thirteen (13) pounds per square inch during May,
June, July, August, and September.
(F) After July 23, 2004, gasoline may not contain more than
one-half percent (0.5%) of MTBE by volume.
(2) Kerosene:
(A) Flash Test . Method ASTM D-56. Flash point may not
be lower than one hundred (100) degrees Fahrenheit.
(B) For the purpose of this chapter, any petroleum product
designated by name or reference as "kerosene" must meet
the federal specifications for kerosene VV-K-211d in effect
on March 1, 1977.
(c) Gasoline, gasohol, and kerosene products that do not comply
with the minimum specifications described in subsection (b) may not
be sold, offered for sale, or used in Indiana.
(d) Petroleum products other than gasoline, gasohol, or kerosene
shall be inspected and tested by the methods as are necessary to
determine the contents and characteristics of the product. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.8;
P.L.151-1997, SEC.1; P.L.26-2002, SEC.3.
IC 16-44-2-9 Petroleum products containing ethanol or methanol; sale or
delivery other than retail; instrument requirements
Sec. 9. (a) A person who sells or delivers a petroleum product
containing ethanol (ethyl alcohol) or methanol (methyl alcohol), or
both, to a person other than a retail consumer must place on the
instrument evidencing the sale or delivery of the petroleum product:
(1) the name of each alcohol; and
(2) the percentage (to the nearest whole percent), by volume, of
each alcohol;
that is contained in the petroleum product sold or delivered by the
person.
(b) A person who fails to comply with this section commits a
Class A infraction. As added by P.L.2-1993, SEC.27.
IC 16-44-2-10
Repealed
(Repealed by P.L.123-1994, SEC.3.)
IC 16-44-2-11 Samples; inspections and tests
Sec. 11. (a) The state department or any authorized agent of the
state department may take samples of petroleum products for tests,
make inspections at any points inside or outside Indiana, open any
original container containing petroleum products, and take a true
sample of not less than sixteen (16) ounces of the contents, even
though the original container may still be in the possession of a
common or contract carrier if opening and sampling does not unduly
inconvenience or hamper the transportation of the products. The state
department or any authorized agent of the state department may not
take a sample that exceeds sixty-four (64) fluid ounces.
(b) If an original container is opened and sampled under
subsection (a), the container shall be resealed with seals furnished by
the state department or any authorized agent of the state department.
As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.10.
IC 16-44-2-12 Powers of law enforcement officers
Sec. 12. The authorized agents or employees of the state
department have the authority of law enforcement officers in the
enforcement of this chapter, including the authority to arrest, with or
without warrants, and to take offenders to courts for prosecution. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.11.
IC 16-44-2-13 Rules and regulations governing inspections, forms, and
enforcement
Sec. 13. The state department may adopt rules under IC 4-22-2
concerning the following:
(1) Methods of inspections.
(2) The providing of forms required.
(3) Other matters necessary for the enforcement of this chapter. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.12.
IC 16-44-2-14 Railroad and transportation companies; records; inspections
Sec. 14. (a) Every agent and employee of any railroad company
or other transportation company that has the custody of books or
records showing the shipment or receipt of petroleum products shall
give and permit the state department or the state department's agents
and employees free access to those books and records for the purpose
of determining the amount of those products shipped and received.
(b) All clerks, bookkeepers, express agents, railroad agents or
officials, employees of common carriers or contract carriers, or other
persons shall assist the state department or the state department's
employees or authorized agents, when so requested, in tracing,
finding, and inspecting shipments. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.13.
IC 16-44-2-15 Receipt of kerosene or gasoline; definition
Sec. 15. For the purposes of this chapter, gasoline or kerosene is
considered to be received in Indiana as follows:
(1) If stored in tanks adjacent to a refinery or a marine or
pipeline terminal in Indiana, the gasoline or kerosene is
considered to be received when withdrawn from storage for sale
or use in Indiana or for transportation to destinations in Indiana
other than for transfer to other refineries or marine or pipeline
terminals in Indiana and not before. When so withdrawn, the
gasoline or kerosene is considered to be received by the person
who is the owner of the gasoline or kerosene at the time of
withdrawal unless the gasoline or kerosene is withdrawn for
transportation or delivery to or for the account of a person who
is bonded under the gasoline tax law (IC 6-6-1.1), in which case
the gasoline or kerosene is considered to be received by the
person to or for whose account the gasoline or kerosene is
transported or delivered.
(2) If imported into Indiana (other than to a refinery or marine
or pipeline terminal in Indiana), the gasoline or kerosene is
considered to be received at the time and by the person who is
the owner of the gasoline or kerosene when the gasoline or
kerosene is spotted or placed for unloading in Indiana.
(3) If produced, blended, or compounded in Indiana other than
at a refinery or a marine or pipeline terminal, the gasoline or
kerosene is considered to be received when produced, blended,
or compounded. As added by P.L.2-1993, SEC.27.
IC 16-44-2-16 Records of tests and inspections
Sec. 16. The state department shall keep the records necessary for
the purposes of this chapter of all tests and inspections under this
chapter. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.14.
IC 16-44-2-17 Certificate of inspection
Sec. 17. (a) The state department shall furnish to the person for
whom inspections are made under this chapter a certificate of
inspection covering each receipt by that person of gasoline or
kerosene with respect to which an inspection is made. The certificate
must indicate the following:
(1) The date of the inspection.
(2) The identity of the container from which the sample was
taken.
(3) The kind and quantity of the product received.
(4) The identity of the conveyance by which the product was
received.
(5) The result of the test and inspection.
(b) To enable the state department to make certificates covering
withdrawals from storage at a refinery or marine or pipeline terminal
and the receipt of gasoline or kerosene at other points in Indiana, the
records of withdrawals and receipts shall be available to the state
department during all reasonable business hours. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.15.
IC 16-44-2-18 Inspection fees; surety bonds; failure to pay tax; penalty and
interest
Sec. 18. (a) Except as provided in subsection (b), fees for the
inspection of gasoline or kerosene shall be at the rate of fifty cents
($0.50) per barrel (fifty (50) gallons) on all gasoline or kerosene
received in Indiana less deductions provided in this section.
(b) A fee for inspection of gasoline or kerosene may not be
charged for the following:
(1) On transport or tank car shipments direct to the federal
government.
(2) On gasoline or kerosene received and subsequently exported
from Indiana or returned to refineries or marine or pipeline
terminals in Indiana.
(c) Fees shall be paid to the state department by the person
receiving gasoline or kerosene in Indiana at the time gasoline or
kerosene products are received, unless the person receiving the
gasoline or kerosene is licensed as a distributor under the gasoline
tax law (IC 6-6-1.1). In that case, the person in receipt of the gasoline
or kerosene shall do the following:
(1) Include in the person's monthly gasoline tax report a
statement of all gasoline and kerosene received during the
preceding calendar month on which inspection fees are due.
(2) Remit the amount of the inspection fees at the same time the
monthly motor fuel tax report is due.
(d) A refiner or other person supplying gasoline or kerosene to the
first receiver in Indiana may elect to pay the fees monthly on all
gasoline or kerosene supplied to persons in Indiana not licensed as
distributors under the gasoline tax law (IC 6-6-1.1). If the supplier is
not licensed as a distributor under the gasoline tax law of Indiana (IC
6-6-1.1), the supplier shall, as a condition precedent to such election,
file with the state department a corporate surety bond that meets the
following conditions:
(1) Is in the form and amount that the state department
determines, not to exceed two thousand dollars ($2,000).
(2) Is conditioned that the supplier does the following:
(A) Reports all gasoline and kerosene supplied by the
supplier to persons in Indiana not licensed as distributors
under the gasoline tax law (IC 6-6-1.1).
(B) Pays inspection fees monthly on or before the
twenty-fifth day of each calendar month for the preceding
calendar month.
(e) A person taking credit for gasoline or kerosene exported or
returned to a refinery or terminal shall substantiate that credit in the
manner that the state department reasonably requires by rule.
(f) A distributor who fails to file a monthly report and pay the tax
due as required by this chapter is subject to a penalty of five percent
(5%) of the amount of unpaid tax due and interest on the unpaid tax
and penalty at the rate of eight percent (8%) annually. However, if
a delay not exceeding ten (10) days is due to a mistake, an accident,
or an oversight without intent to avoid payment, the administrator
may waive the penalty and interest.
As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.16; P.L.28-1997, SEC.29; P.L.214-2005, SEC.60.
IC 16-44-2-18.5 Special fuel inspection fee; collection; refunds
Sec. 18.5. (a) As used in this section, "special fuel" has the
meaning set forth in IC 6-6-2.5-22, except that the term does not
include kerosene.
(b) Except as provided in subsection (c), fees for the inspection of
special fuel shall be at the rate of fifty cents ($0.50) per barrel (fifty
(50) gallons) on all special fuel sold or used in producing or
generating power for propelling motor vehicles in Indiana less
deductions provided in this section.
(c) A fee for the inspection of special fuel may not be charged
with respect to special fuel that is exempt from the special fuel tax
under IC 6-6-2.5-30.
(d) The fee imposed by this chapter on special fuel sold or used
in producing or generating power for propelling motor vehicles in
Indiana shall be collected and remitted to the state at the same time,
by the same person, and in accordance with the same requirements
for collection and remittance of the special fuels tax under
IC 6-6-2.5-35.
(e) Fees collected under this section shall be deposited by the
department in the underground petroleum storage tank excess
liability trust fund established by IC 13-23-7-1.
(f) A person who receives a refund of special fuel tax under
IC 6-6-2.5 is also entitled to a refund of fees paid under this section
if:
(1) the fees were paid with respect to special fuel that was used
for an exempt purpose described in IC 6-6-2.5-30; and
(2) the person submits to the department of state revenue a
claim for a refund, in the form prescribed by the department of
state revenue, that includes the following information:
(A) Any evidence requested by the department of state
revenue concerning the person's:
(i) payment of the fee imposed by this section; and
(ii) receipt of a refund of special fuel taxes from the
department of state revenue under IC 6-6-2.5.
(B) Any other information reasonably requested by the
department of state revenue.
The department of state revenue may make any investigation it
considers necessary before refunding fees to a person. As added by P.L.214-2005, SEC.61. Amended by P.L.1-2006,
SEC.307.
IC 16-44-2-19 Disposition of funds collected
Sec. 19. All money collected for inspections under this chapter
shall be deposited in the underground petroleum storage tank excess
liability trust fund established by IC 13-23-7-1.
As added by P.L.2-1993, SEC.27. Amended by P.L.1-1996, SEC.78;
P.L.2-1998, SEC.61.
IC 16-44-2-20 Inspectors; conflict of interest
Sec. 20. A person employed by the state department to make
inspections under this chapter may not do any of the following:
(1) Directly or indirectly engage in the business of dealing in
petroleum products.
(2) Engage in any other business of a nature that prevents
proper attention to the details and duties of the necessary
inspections as prescribed by this chapter. As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993,
SEC.17.
IC 16-44-2-21 False or altered mark or brand
Sec. 21. A person may not knowingly mark or brand falsely a
container of petroleum products or change, alter, or deface the mark
or brand of such a container. As added by P.L.2-1993, SEC.27.
IC 16-44-2-22 Violations
Sec. 22. Except as provided in sections 9 and 10 of this chapter,
a person who recklessly violates this chapter commits a Class B
misdemeanor. As added by P.L.2-1993, SEC.27.
