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Statutes > Indiana > Title6 > Ar6 > Ch1.1

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 in sections 103 and 104 of this chapter apply throughout this chapter unless 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 the department of state revenue or the administrator's designee.
        (b) "Dealer" means a person, except a distributor, engaged in the business of selling gasoline in Indiana.
        (c) "Department" means the department of state revenue.
        (d) "Distributor" means a person who first receives gasoline in Indiana. However, "distributor" does not include the United States or any of its agencies unless their inclusion is permitted under the Constitution and laws of the United States.
        (e) "Licensed distributor" means a person holding a valid distributor'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 sold as gasoline, including casinghead and absorption or natural gasoline, regardless of their classifications or uses; and
            (2) any liquid, which when subjected to distillation of gasoline, naphtha, kerosene, and similar petroleum products with American Society for Testing Materials Designation D-86, shows not less than ten percent (10%) distilled (recovered) below three hundred forty-seven degrees Fahrenheit (347 degrees F) or one hundred seventy-five degrees Centigrade (175 degrees C), and not less than ninety-five percent (95%) distilled (recovered) below four hundred sixty-four degrees Fahrenheit (464 degrees F) or two hundred forty degrees Centigrade (240 degrees C).
        However, the term "gasoline" does not include liquefied gases which would not exist as liquids at a temperature of sixty degrees 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, or ethyl alcohol, ether, turpentine, or acetates, unless such product is used as an additive in the manufacture, compounding, or blending of a liquid within subdivision (2) or is otherwise blended with a liquid described in subdivision (2) (including ethanol used in E85), in which event only the quantity so used is considered gasoline. In addition, "gasoline" does not include those liquids which meet the specifications of subdivision (2) but which are especially designated for use other than as a fuel for internal combustion engines.
        (h) "Motor vehicle" means a vehicle, except a vehicle operated on rails, which is propelled by an internal combustion engine or motor and is designed to permit its mobile use on public highways.
        (i) "Person" means a natural person, partnership, firm, association, corporation, limited liability company, representative appointed by a court, or the state or its political subdivisions.
        (j) "Public highway" means the entire width between boundary lines of every publicly maintained way in Indiana including streets and alleys in cities and towns when any part of the way is open to public use for vehicle travel.
        (k) "Taxable marine facility" means a marine facility located on an 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 by municipal ordinance and based upon length of trips or time consumed;
            (3) not operated over a definite route; and
            (4) a part of a commercial enterprise in the business of providing taxicab service.
        (m) "Terminal" means a marine or pipeline gasoline facility.
        (n) "Metered pump" means a stationary pump having a meter that is capable of measuring the amount of gasoline dispensed through it.
        (o) "Billed gallons" means the gallons indicated on an invoice for payment to a supplier.
        (p) "Export" for gasoline and fuels taxed in the same manner as gasoline under the origin state's statutes means the sale for export 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 as gasoline under the origin state's statutes means the purchase for export and transportation out of a state by or for the purchaser that 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 fuel into a tank wagon or tank transport.
        (s) "E85" means a fuel blend nominally consisting of eighty-five percent (85%) ethanol and fifteen percent (15%) gasoline (as described in subsection (g)(2)) that meets American Society for Testing and Materials standard specification 5798-99 for fuel ethanol for automotive spark-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 in this chapter, it refers to the masculine, feminine, or neuter, whichever is appropriate.
(b) The singular form of any noun as used in this chapter includes the 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 tax laws (IC 6-6-1 and IC 6-6-1.5) has been replaced in the same form or in a restated form, by a provision of this chapter, then a citation to the provision of the prior law shall be construed as a citation to the corresponding 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 is imposed on the use of all gasoline used in Indiana, except as otherwise provided by this chapter. The distributor shall initially pay the tax on the billed gallonage of all gasoline the distributor receives in this state, less any deductions authorized by this chapter. The distributor shall then add the per gallon amount of tax to the selling price of each gallon of gasoline sold in this state and collected from the purchaser so that the ultimate consumer bears the burden of the tax.
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 from refinery or terminal
     Sec. 202. (a) For purposes of this chapter, gasoline is considered received when it is withdrawn from an in-state refinery or terminal for 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 is withdrawn from the refinery or terminal. However, if the gasoline is withdrawn for delivery or transportation to or for the account of the holder of a distributor license, then the gasoline is received by the distributor to whom or for whose account it is delivered or transported.
    (c) Only when gasoline is withdrawn for delivery or transportation to a person who sells and distributes by tank car, tank truck, or transport is that person a distributor as defined by section 103(d) of this 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 is unloaded in this state if it is imported into this state and placed in storage 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 from transport
Sec. 204. If the gasoline referred to in section 203 of this chapter is used in this state directly from the transportation equipment by which it is transported, then it is received when it is brought into this state 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 licensed distributor
Sec. 205. Gasoline shipped or brought into this state by a licensed distributor which is sold and delivered in this state directly to someone other than a licensed distributor is considered received by the 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 this state at a place other than a refinery or terminal is considered received at the time and by the owner of the gasoline when it is produced, 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 by IC 6-6-1.1-202 through IC 6-6-1.1-206
Sec. 207. Gasoline acquired in this state by any person not covered by sections 202 through 206 of this chapter is considered received at the time of acquisition by the person acquiring it, unless the person from whom the gasoline is acquired has paid or incurred liability for, or is exempt under section 301 of this chapter from, the tax 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 the fuel supply tank directly connected to the motor of the motor vehicle is 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 held for sale on the effective date of an increase in the license tax rate imposed under section 201 of this chapter are subject to an inventory tax based upon the gallonage in storage as of the close of the business day preceding the effective date of the increased license tax rate.
    (b) Persons subject to the tax imposed under this section shall:
        (1) take an inventory to determine the gallonage in storage for purposes of determining the inventory tax;
        (2) report that gallonage on forms provided by the administrator; and
        (3) pay the tax due within thirty (30) days of the prescribed inventory date.
    (c) The amount of the inventory tax is equal to the inventory tax rate times the gallonage in storage as determined under subsection (a). The inventory tax rate is equal to the difference of the increased license tax rate minus the previous license tax rate.
    (d) The inventory tax shall be considered a listed tax for the purposes 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 gasoline tax:
        (1) Gasoline exported from Indiana to another state, territory, or foreign country.
        (2) Gasoline sold to the United States or an agency or instrumentality thereof.
        (3) Gasoline sold to a post exchange or other concessionaire on a federal reservation within Indiana; however, the post exchange or concessionaire shall collect, report, and pay to the administrator any tax permitted by federal law on gasoline sold.
        (4) Gasoline used by a licensed distributor for any purpose other than the generation of power for the propulsion of motor vehicles upon the public highways.
        (5) Gasoline received by a licensed distributor and thereafter lost or destroyed, except by evaporation, shrinkage, or unknown cause, 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 administrator for an exemption permit:
        (1) A person who operates an airport where he sells gasoline for the exclusive purpose of propelling aircraft engines or motors.
        (2) A person engaged at an airport in the business of selling gasoline for exclusive use in aircraft engines or motors.
        (3) A person who operates a marine facility, except a taxable marine facility, and who sells gasoline at that facility for the exclusive purpose of propelling motorboat engines.
Such a person may apply for an exemption permit whether or not he is 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 the form prescribed by the administrator. A fifteen dollar ($15) permit fee 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 free under the exemption permit for the exclusive purpose of propelling 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 such reports of gasoline purchased, acquired, used, or disposed of as the administrator may require.
        (4) The permit holder shall permit the administrator or his authorized agent to examine during regular business hours any of the records of the applicant pertaining to the acquisition, use, and distribution of gasoline and any of the equipment of the applicant used for the receipt, storage, or use of gasoline.
        (5) The permit holder shall not purchase gasoline tax free for use in motor vehicles.
        (6) The permit holder shall not sell any gasoline acquired tax free under the exemption permit unless it is sold tax free and delivered directly into the fuel supply tank of an aircraft or motorboat.
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 he considers necessary when reviewing an application for an exemption permit.
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 an executed exemption certificate to a licensed distributor. The licensed distributor may then sell gasoline to that person free of the tax imposed 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 Indiana without paying gasoline tax to his supplier must hold an uncanceled license 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 as a distributor must, before commencing operations as a distributor, file with the administrator a sworn application containing the following information:
(1) The name under which the distributor will transact business

in Indiana.
        (2) The location, including street address, of the applicant's principal place of business.
        (3) The name and complete residence address of the owner or the names and addresses of the partners, if the applicant is a partnership, the names and addresses of the managers and members, if the applicant is a limited liability company, or the names and addresses of the principal officers, if the applicant is a corporation or association.
        (4) Any other information the administrator reasonably requires.
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 do business as a distributor in Indiana if:
        (1) the application is filed by a person whose license has previously been cancelled for cause;
        (2) the application is not filed in good faith, as determined by the administrator;
        (3) the application is filed by some person as a subterfuge for the real person in interest whose license has previously been cancelled for cause;
        (4) the applicant has an outstanding listed tax liability; or
        (5) the applicant has not complied with a filing requirement of the department.
    (b) Before being denied a license as a distributor, the applicant is entitled to a hearing with five (5) days written notice. At the hearing the applicant may appear in person or by counsel and present testimony.
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 unless it 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 is accompanied by a current financial statement and a license fee of one hundred dollars ($100). The applicant shall pay the license fee to the administrator.
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 the administrator considers reasonably necessary for the enforcement of this 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 a distributor's license, the department may require an applicant to file with the administrator a surety bond, a letter of credit, or a cash deposit:
        (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 as estimated by the administrator; and
        (2) conditioned upon the prompt filing of true reports and payment of all gasoline taxes levied by the state, together with any penalties and interest, and upon faithful compliance with the provisions of this chapter.
    (b) The administrator shall determine the amount of the distributor's bond, cash deposit, or letter of credit. If the applicant files a bond or a letter of credit, the bond or letter of credit must:
        (1) be with a surety company or financial institution approved by the administrator;
        (2) name the applicant as the principal and the state as the obligee; 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 of cash deposit
     Sec. 407. (a) The administrator may require a distributor to file a new bond or new letter of credit, with a satisfactory surety or financial institution in the same form and amount if:
        (1) liability upon the old bond or letter of credit is discharged or reduced by judgment rendered, payment made, or otherwise; or
        (2) in the opinion of the administrator any surety on the old bond or financial institution on the old letter of credit becomes unsatisfactory.
If the new bond or new letter of credit is unsatisfactory, the administrator shall cancel the license of the distributor. If the new bond or new letter of credit is satisfactorily furnished, the administrator shall release in writing the surety on the old bond or financial institution on the old letter of credit from any liability accruing after the effective date of the new bond or new letter of credit.     (b) If a distributor has a cash deposit with the administrator and the deposit is reduced by a judgment rendered, payment made, or otherwise, the administrator may require the distributor to make a new 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; new requirements; hearing; cancellation of certificate
     Sec. 408. (a) If the administrator reasonably determines that the amount of the existing bond, letter of credit, or cash deposit is insufficient to insure payment to the state of the tax and any penalty and interest for which the distributor is or may become liable, then the distributor shall upon written demand of the administrator file a new bond or letter of credit, or increase the cash deposit. The administrator shall give the distributor at least fifteen (15) days to secure the new bond or letter of credit or make the increased cash deposit.
    (b) The new bond, letter of credit, or cash deposit must meet the requirements set forth in section 406 of this chapter.
    (c) If the new bond, letter of credit, or cash deposit required under this section is unsatisfactory, the administrator shall cancel the distributor'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 letter of credit; retaining cash deposit; notice; cancellation of license
     Sec. 409. (a) Sixty (60) days after making a written request for release to the administrator, the surety of a bond furnished by a distributor is released from any liability to the state accruing on the bond after the sixty (60) day period. The release does not affect any liability accruing before the expiration of the sixty (60) day period.
    (b) One hundred eighty (180) days after making a written request for release to the administrator, the financial institution issuing the letter of credit for a distributor is released from any liability accruing on the letter of credit.
    (c) The administrator shall promptly notify the distributor furnishing the bond or letter of credit that a release has been requested, and unless the distributor obtains a new bond or letter of credit which meets the requirements of section 406 of this chapter and 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 to the administrator, the cash deposit provided by a distributor is

cancelled as security for any obligation accruing after the expiration of the sixty (60) day period. However, the administrator may retain all or part of the cash deposit for up to three (3) years and one (1) day as security for any obligations accruing before the effective date of the cancellation. Any part of the deposit that is not retained by the administrator shall be released to the distributor. Before the expiration of the sixty (60) day period, the distributor must provide the administrator with a bond or letter of credit that satisfies section 406 of this chapter, or the administrator shall cancel the distributor's license.
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 cash deposit amounts
Sec. 410. The administrator may in his reasonable discretion require a distributor to furnish current certified, audited financial statements. If the administrator determines that a distributor's financial condition warrants an increase in the distributor's bond, letter of credit, or cash deposit, the administrator may require the distributor to furnish an increased bond, letter of credit, or cash deposit.
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 he considers necessary once an application has been properly filed, the license fee paid, and the bonding requirements met. If all conditions and requirements of this chapter have been met, the administrator shall issue to the applicant a temporary license to transact business as 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 five hundred thousand (500,000) gallons of gasoline during the year that the temporary license is in effect and complies with all the other provisions of this chapter, the administrator shall issue a permanent license to the distributor without charge. The permanent license is effective 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 at least five hundred thousand (500,000) gallons of gasoline during the year that the temporary license is in effect, the administrator may not issue 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 and is valid only for the distributor in whose name it is issued. If there is a change in name or ownership, the distributor shall apply for a new license.
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) days written notice, cancel a distributor's license if the distributor:
        (1) files a false monthly report of the information required by this chapter;
        (2) fails or refuses to file the monthly report required by this chapter;
        (3) fails or refuses to pay the full amount of the tax imposed by this chapter on the expiration of the fifteen (15) day notice period provided by this subsection;
        (4) is an Indiana distributor and fails to distribute five hundred thousand (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 as required by section 406 of this chapter;
        (6) fails to honor a subpoena issued by the department under IC 6-8.1-3-12;
        (7) knowingly breaks the seal on a pump sealed under section 1008 or 1110 of this chapter; or
        (8) fails or refuses to comply with IC 6-8.1-5-4 or section 1314 of this chapter.
    (b) The distributor may appear at the time and place given in the notice to show cause why the distributor's license should not be canceled. Notice of the hearing and of the cancellation must be sent by registered or certified mail to the distributor's last known address appearing in the administrator's files. A distributor whose license is canceled may not sell gasoline in Indiana without paying the tax imposed under this chapter to the supplier (as defined in section 401 of 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 the administrator to cancel his license, and the administrator may cancel the license effective sixty (60) days from receipt of the request if prior to cancellation the distributor has paid all tax, penalty, and interest 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 not received, used, or sold gasoline for a period of six (6) months, and is no longer engaged as a distributor, the administrator may cancel the license by giving sixty (60) days' notice mailed to that person's last known 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 alphabetical index of all applications and bonds, and shall keep a record of all licensed distributors. The administrator shall furnish to each licensed distributor, before August 16 of each year, a complete list of all licensed distributors as of the preceding July 1. The administrator shall also furnish to each licensed distributor monthly supplements showing 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, each distributor shall file a sworn report with the administrator by the twentieth day of each calendar month. The administrator may require the following information to be included in the report:
        (1) An itemized statement of the number of invoiced gallons of gasoline received by the distributor within Indiana during the preceding calendar month, as determined under sections 202 through 207 of this chapter. The administrator may require that the statement include the date, place, and quantity of each receipt of gasoline, the point of origin, the method by which and the 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 by sections 701 through 705 of this chapter, together with such details to support each deduction as the administrator may require.
        (3) An itemized statement showing the gallons of gasoline sold to a marine facility for which the distributor does not receive an exemption 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 of filing each monthly report, each distributor shall pay to the administrator the full amount of tax due under this chapter for the preceding calendar month, computed as follows:
        (1) Enter the total number of invoiced gallons of gasoline received during the preceding calendar month.
        (2) Subtract the number of gallons for which deductions are provided by sections 701 through 705 of this chapter from the number of gallons entered under subdivision (1).
        (3) Subtract the number of gallons reported under section 501(3) of this chapter.
        (4) Multiply the number of invoiced gallons remaining after making the computation in subdivisions (2) and (3) by the tax rate prescribed by section 201 of this chapter to compute that part of the gasoline tax to be deposited in the highway, road, and street fund under section 802(2) of this chapter or in the motor 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 to compute that part of the gasoline tax to be deposited in the fish and 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 preceding year;
exceeds five thousand dollars ($5,000), the distributor shall pay the monthly gasoline taxes due by electronic fund transfer (as defined in IC 4-8.1-2-7) or by delivering in person or by overnight courier a payment by cashier's check, certified check, or money order to the department. The transfer or payment shall be made on or before the date 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; payment of tax
Sec. 504. Every person other than a licensed distributor who

purchases or otherwise acquires taxable gasoline and unknowingly fails to pay the gasoline tax to either a licensed Indiana distributor or Indiana dealer shall make the same reports and payment required of distributors under this chapter. However, the person is not entitled to any 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 to administrator
Sec. 512. If a distributor intends to discontinue, sell, or transfer his business, he must give written notice to the administrator at least ten (10) days prior to his ceasing business. The notice shall give the date of discontinuance or the date of sale or transfer and the name and 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; accrued tax liabilities due and payable
Sec. 513. Notwithstanding any other provision of this chapter, any

tax, penalty, and interest which have accrued under this chapter are due and payable at the time a distributor discontinues, sells, or transfers his business. The distributor shall file a report and pay any tax, penalty, and interest within ten (10) days after the discontinuance, 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 or transferee for any accrued unpaid tax, penalty, and interest
Sec. 514. If a distributor fails to give notice to the administrator as required by section 512 of this chapter, the purchaser or transferee of his business is liable to the state for all unpaid tax, penalty, and interest accrued under this chapter against the distributor through the date of sale or transfer. However, the purchaser's or transferee's liability is limited to the value of the property and business acquired from 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 required to be filed under section 209, 501, 502, 504, or 606 of this chapter must 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-hire interstate or intrastate commerce, who:         (1) transports gasoline by any manner from a point outside Indiana to a point in Indiana; and
        (2) is not a licensed distributor;
shall report to the administrator on forms prescribed by the department all deliveries of gasoline from a point outside Indiana to a point in Indiana.
    (b) The reports required by subsection (a) must cover monthly periods and must show the following:
        (1) The name and address of the person to whom deliveries of gasoline have actually been made.
        (2) The name and address of the originally named consignee, if gasoline has been delivered to a person other than the originally named consignee.
        (3) The point of origin, point of delivery, date of delivery, number and initials of each tank car, and the number of gallons contained in each car, if the gasoline has been shipped by rail.
        (4) The number of gallons contained in the boat, barge, or vessel, if the gasoline has been shipped by water.
        (5) The number of gallons contained in each tank truck, if the gasoline has been shipped by motor truck.
        (6) The manner in which the gasoline has been delivered if the delivery is not covered by clauses (1) through (5).
        (7) Additional information relating to gasoline shipments as the administrator reasonably may require.
    (c) Every person, including persons engaged in for-hire interstate or intrastate commerce who:
        (1) transports gasoline from a point in Indiana to a point outside Indiana; and
        (2) is not a licensed distributor in Indiana;
shall report to the administrator on forms prescribed by the department all gasoline transported from a point inside Indiana to a point outside Indiana.
    (d) The report required by subsection (c) must be made under oath on a form prescribed by the administrator, must cover monthly periods, and must show the following:
        (1) The name and address of the person to whom deliveries of gasoline have actually been made.
        (2) The name and address of the originally named consignee, if gasoline has been delivered to a person other than the originally named consignee.
        (3) The point of origin, point of delivery, date of delivery, number and initials of each tank car, and the number of gallons contained 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 in each tank truck if the gasoline has been shipped by motor truck.
        (6) The manner in which the gasoline has been delivered if the delivery 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 and from Indiana; persons qualified to accept delivery of gasoline; transporter emblems; language of invoices or manifests; legitimate diversion
     Sec. 606.5. (a) Every person included within the terms of section 606(a) and 606(c) of this chapter shall register with the administrator before engaging in those activities. The administrator shall issue a transportation license to a person who registers with the administrator under this section.
    (b) Every person included within the terms of section 606(a) of this chapter who transports gasoline in a vehicle on the highways in Indiana for purposes other than use and consumption by that person may not make a delivery of that gasoline to any person in Indiana other than a licensed distributor except:
        (1) when the tax imposed by this chapter on the receipt of the transported gasoline was charged and collected by the parties; and
        (2) under the circumstances described in section 205 of this chapter.
    (c) Every person included within the terms of section 606(c) of this chapter who transports gasoline in a vehicle upon the highways of Indiana for purposes other than use and consumption by that person may not, on the journey carrying that gasoline to points outside Indiana, make delivery of that fuel to any person in Indiana.
    (d) Every transporter of gasoline included within the terms of section 606(a) and 606(c) of this chapter who transports gasoline upon the highways of Indiana for purposes other than use and consumption by that person shall at the time of registration and on an annual basis list with the administrator a description of all vehicles, including the vehicles' license numbers, to be used on the highways of 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 the information that is reasonably required by the administrator including the carrying capacity of the vehicle. When the vehicle is a tractor-trailer type, the trailer is the vehicle to be described. When additional vehicles are placed in service or when a vehicle previously listed is retired from service during the year, the administrator shall be notified within ten (10) days of the change so that the listing of the vehicles may be kept accurate.
    (f) A distributor's or an Indiana transportation license is required for a person or the person's agent acting in the person's behalf to operate a vehicle for the purpose of delivering gasoline within the boundaries 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 at all times when engaged in the transporting of gasoline on the highways have with the vehicle an invoice or manifest showing the origin, quantity, nature, and destination of the gasoline that is being transported.
    (h) The department shall provide for relief if a shipment of gasoline is legitimately diverted from the represented destination state after the shipping paper has been issued by a terminal operator or if a terminal operator failed to cause proper information to be printed on the shipping paper. Provisions for relief under this subsection:
        (1) must require that the shipper or its agent provide notification to the department before a diversion or correction if an intended diversion or correction is to occur; and
        (2) must be consistent with the refund provisions of this chapter.
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 person included within the terms of section 606(a) of this chapter who transports gasoline in a vehicle on the highways of Indiana in a vehicle having a total tank capacity of less than eight hundred fifty (850) gallons is liable to the state for a penalty equal to the rate provided in section 201 of this chapter on all gasoline transported into Indiana and delivered to any person other than a licensed distributor.
    (b) Except as provided in subsection (c), every person included within the terms of section 606(c) of this chapter who transports gasoline in a vehicle on the highways of Indiana is liable to the state for a penalty equal to the rate provided in section 201 of this chapter on all gasoline:
        (1) received by the person for transportation to a point outside Indiana;
        (2) not in fact transported to a point outside Indiana; and
        (3) in fact delivered to a person other than a licensed distributor inside Indiana.
    (c) The following are excluded when computing any liability under this section:
        (1) All deliveries of gasoline when the tax imposed by law was charged or collected by the parties under the circumstances described in this section.
        (2) Deliveries of gasoline used in computing the tax under section 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 from refinery or terminal; lessor report of leased storage space
     Sec. 607. (a) Every person owning or operating a refinery or terminal in Indiana shall, on forms prescribed by the administrator, make a monthly accounting to the administrator of all gasoline withdrawn from a refinery or terminal, and all gasoline delivered to and withdrawn from any terminal, whether or not the fuel is owned by the owner or operator.
    (b) Every person owning or operating a refinery or terminal in Indiana who leases storage space in that refinery or terminal for gasoline to another person shall on forms prescribed by the administrator make a monthly accounting to the administrator with respect to the leased storage space. The report shall show the following:
        (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 the beginning and end of the month.
        (4) The monthly throughput which is:
            (A) the total volume of gasoline put into the storage space during the month; and
            (B) the total volume of gasoline removed from the storage space 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 this chapter are for information purposes only and the administrator may waive their filing if they are unnecessary for the proper administration of this chapter. Persons required to file reports under this chapter shall file them with the administrator within the time period established by section 501 of this chapter for filing distributors' 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 that qualifies for an exemption under section 301 of this chapter is entitled to a deduction for that gasoline after furnishing such proof as the administrator may require. The deduction must be claimed on the 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 Indiana and then delivers it to or for the account of another licensed distributor in Indiana under a sale or exchange agreement is entitled to a deduction for that gasoline. The deduction must be claimed on the 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 gasoline described in section 302 of this chapter is entitled to a deduction for that gasoline. The deduction must be claimed on the report covering the 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 in error, or who is entitled to a refund or credit under this chapter, may, upon authorization by the administrator, take a deduction in lieu of a refund on subsequent monthly reports for the amount of gasoline on 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 related expenses
     Sec. 705. (a) If a monthly report is filed and the amount due is remitted at or before the time required by this chapter, a distributor is 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 in Indiana during the preceding calendar month; minus
        (2) the deductions claimed by the distributor under sections 701 through 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), and the distributor's expenses in collecting and timely remitting the tax imposed by this chapter.
    (b) If a monthly report is filed or the amount due is remitted later than the time required under this chapter, the distributor shall pay to the administrator all of the gasoline tax the distributor received from the sale of gasoline covered by the late report, reduced by payments made 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; use restricted to authorized purposes
Sec. 801. Until a distributor pays the license tax on gasoline he receives, the tax money he collects on the sale of gasoline is state money. A distributor who collects such license tax money shall hold it in trust for the state and for payment to the department as provided in this chapter. In the case of a corporate or partnership distributor, every officer, employee, or member of the employer who in that capacity is under a duty to collect the tax, is personally liable for the tax, penalty, and interest. Taxes collected on gasoline, except those collected at a taxable marine facility, shall be used only for highway purposes and for payment of any part of the cost of traffic policing and traffic safety incurred by the state or any of its political subdivisions, 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) of the taxes that are collected under this chapter to the state highway road construction and improvement fund.
    (b) The administrator shall transfer one-eighteenth (1/18) of the taxes that are collected under this chapter to the state highway fund.
    (c) The administrator shall transfer one-eighteenth (1/18) of the taxes that are collected under this chapter to the auditor of state for distribution to counties, cities, and towns. The auditor of state shall distribute the amounts transferred under this subsection to each of the counties, cities, and towns eligible to receive a distribution from the motor vehicle highway account under IC 8-14-1 and in the same proportion among the counties, cities, and towns as funds are distributed from the motor vehicle highway account under IC 8-14-1. Money distributed under this subsection may be used only for purposes that money distributed from the motor vehicle highway account may be expended under IC 8-14-1.
    (d) After the transfers required by subsections (a) through (c), the administrator shall transfer the next twenty-five million dollars ($25,000,000) of the taxes that are collected under this chapter and received during a period beginning July 1 of a year and ending June 30 of the immediately succeeding year to the auditor of state for distribution in the following manner:
        (1) thirty percent (30%) to each of the counties, cities, and towns eligible to receive a distribution from the local road and street account under IC 8-14-2 and in the same proportion among the counties, cities, and towns as funds are distributed under 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 vehicle highway account under IC 8-14-1 and in the same proportion among the counties, cities, and towns as funds are