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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 10-9-2

Intentional breakage of seal

Official textiac.iga.in.govlast amended

Sec. 2. A person not authorized by IC 6-6-2.5 who knowingly:

# (1)

breaks a seal on a special fuel pump or tank;

# (2)

withdraws or removes special fuel from a sealed special fuel pump or tank; or

# (3)

fails or refuses to report meter readings on a special fuel pump or tank sealed under IC 6-6-2.5-71;

commits a Level 6 felony.

(Department of State Revenue; Reg 6-6-2.1-1207(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR

308; filed Apr 30, 1986, 3:34 p.m.: 9 IR 2187; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)

Amendment history

(Department of State Revenue; Reg 6-6-2.1-1207(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 308; filed Apr 30, 1986, 3:34 p.m.: 9 IR 2187; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)

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Nearby sections (25 sections)
  1. 10-5-18 · Special fuel tax collection agreement; dealer as a party…
  2. 10-5-19 · Discontinuance of licensee's business
  3. 10-6-1 · Refund of tax or penalty erroneously paid (Repealed)
  4. 10-6-2 · Refund claim; limitations (Repealed)
  5. 10-6-3 · Loss or destruction of fuel; refund of tax paid (Repealed)
  6. 10-6-4 · In case of loss, destruction; record keeping by licensee,…
  7. 10-6-5 · Refund of tax paid by mistake
  8. 10-6-6 · Refunds restricted (Repealed)
  9. 10-7-1 · Reward for tax evasion report (Repealed)
  10. 10-7-2 · Sealing of pump; impoundment of vehicle or tank
  11. 10-7-3 · Gallonage totalizers
  12. 10-9-1 · Intentional failure to pay tax; offense (Repealed)
  13. 10-9-2 · Intentional breakage of seal
  14. 10-9-3 · Reckless or intentional violation; offense
  15. 10-9-4 · Violation; offenses
  16. 10-9-5 · Failure to collect tax from authorized unlicensed users or…
  17. 10-9-6 · Display of tax rate
  18. 10-10-1 · Report of deliveries
  19. 10-10-2 · Collection and payment by dealer (Repealed)
  20. 10-10-3 · Payment by user (Repealed)
  21. 10-10-4 · Notice of delivery by dealer (Repealed)
  22. 11-1-1 · "Rules of construction" defined (Repealed)
  23. 11-1-2 · "Board" defined (Repealed)
  24. 11-1-3 · "Department" defined (Repealed)
  25. 11-1-4 · "Disposal facility" defined (Repealed)
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