Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-5-1
Monthly reports to determine tax liability; itemized contents
Official textiac.iga.in.govlast amended
Sec. 1. (a) Each licensed distributor shall file monthly with the administrator a report indicating the total amount of gallons of gasoline
received, acquired, used, and sold during the preceding calendar month.
(b) This report must be in a form prescribed by the administrator and must be filed even if there is no tax liability for the preceding calendar
month.
Amendment history
(Department of State Revenue; Reg 6-6-1.1-501(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2323)
Source: view the official text
Nearby sections (25 sections)
- 12-4-5 · Bond; filing requirements (Repealed)
- 12-4-6 · Bond increases; hearing; new bond or rider
- 12-4-7 · Release of surety of distributor's bond; notice; new bond;…
- 12-4-8 · Annual financial statement; bond amount requirement
- 12-4-9 · Temporary license; investigation; conditions and requirements
- 12-4-10 · Temporary license; extension
- 12-4-11 · Permanent license; minimum gallonage; Indiana based…
- 12-4-12 · Permanent license; minimum gallonage; non-Indiana based…
- 12-4-13 · No permanent license; insufficient gallonage; Indiana based…
- 12-4-14 · License nonassignable; new license
- 12-4-15 · Cancellation of distributor's license; grounds; notice;…
- 12-4-16 · Cancellation of distributor's license for inactiveness;…
- 12-5-1 · Monthly reports to determine tax liability; itemized contents
- 12-5-2 · Monthly reports; due date
- 12-5-3 · Monthly reports; identification of sales to taxable marine…
- 12-5-4 · Monthly payment of tax due; computation (Repealed)
- 12-5-5 · Monthly payment of tax due; due date
- 12-5-6 · Monthly payment of tax due; identification of tax attributable…
- 12-5-7 · Purchaser other than licensed distributor; same reports;…
- 12-5-8 · Discontinuance, sale or transfer of distributor's business;…
- 12-5-9 · Discontinuance, sale or transfer of distributor's business;…
- 12-5-10 · Sale or transfer of distributor's business; liability of…
- 12-6-1 · Monthly accounting of all gasoline delivered to, or withdrawn…
- 12-7-1 · Deduction for exempted gasoline
- 12-7-2 · Sale or exchange agreement; deduction