Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 10-5-7
Monthly payment by suppliers; collection allowances
Sec. 7. In order to compensate a licensed special fuel supplier or permissive supplier for collecting, reporting, and remitting the special
fuel tax, a licensed special fuel supplier or permissive supplier is entitled to deduct a collection allowance if the tax is timely remitted.
(Department of State Revenue; Reg 6-6-2.1-504(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 302; errata, 6 IR 1250; filed Apr 30,
1986, 3:34 p.m.: 9 IR 2184; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)
Amendment history
(Department of State Revenue; Reg 6-6-2.1-504(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 302; errata, 6 IR 1250; filed Apr 30, 1986, 3:34 p.m.: 9 IR 2184; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)
Source: view the official text
Nearby sections (25 sections)
- 10-4-15 · Cancellation of dealer's license (Repealed)
- 10-4-16 · Cancellation of license on licensee's request; requisites
- 10-4-17 · Cancellation of fuel user's and dealer's license; inactivity…
- 10-4-18 · Notice of license cancellation
- 10-4-19 · Cancellation of bond; release of surety
- 10-4-20 · Notice of bond cancellation; replacement bond (Repealed)
- 10-5-1 · Monthly reports by users; filing requirements (Repealed)
- 10-5-2 · Due date of user's monthly report (Repealed)
- 10-5-3 · User's monthly tax payment (Repealed)
- 10-5-4 · Monthly reports by dealers; filing requirements (Repealed)
- 10-5-5 · Monthly reports by dealers; due date (Repealed)
- 10-5-6 · Monthly reports by dealers; mileage factor (Repealed)
- 10-5-7 · Monthly payment by suppliers; collection allowances
- 10-5-8 · Payment of tax by authorized unlicensed user (Repealed)
- 10-5-9 · Payment of tax by authorized unlicensed dealer (Repealed)
- 10-5-10 · Payment of tax; improper collection (Repealed)
- 10-5-11 · Collection agreement; authorization; effective date (Repealed)
- 10-5-12 · Collection agreement; termination (Repealed)
- 10-5-13 · Payment of tax; authorized unlicensed user's separate special…
- 10-5-14 · Authorized unlicensed dealer's separate special fuel tax…
- 10-5-15 · Payment of tax; termination of special fuel tax collection…
- 10-5-16 · Users subject to special fuel tax collection agreement; final…
- 10-5-17 · Dealers subject to special fuel tax collection agreement;…
- 10-5-18 · Special fuel tax collection agreement; dealer as a party…
- 10-5-19 · Discontinuance of licensee's business