Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-5-7
Purchaser other than licensed distributor; same reports; payment of tax
Sec. 7. (a) A person other than a licensed distributor that purchases, uses, or otherwise acquires taxable gasoline and fails to pay the gasoline
tax to either a licensed Indiana distributor or Indiana dealer is subject to the reporting and remittance requirements of licensed distributors under
IC 6-6-1.1.
(b) A person reporting under this section is not entitled to claim deductions or credits as provided in 45 IAC 12-7-1 through
45 IAC 12-7-4 and IC 6-6-1.1-704.
(c) For purposes of this section, the term "taxable gasoline" means gasoline used in this state that is not exempt.
Amendment history
(Department of State Revenue; Reg 6-6-1.1-504(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2324; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)
Source: view the official text
Nearby sections (25 sections)
- 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- 12-5-4 · Monthly payment of tax due; computation (Repealed)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- 12-6-1 · Monthly accounting of all gasoline delivered to, or withdrawn…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
- 12-7-3 · Sale of tax exempt gasoline; deduction
- 12-7-4 · Deduction for evaporation, shrinkage, losses, and tax related…
- 12-8-1 · Refund to purchaser for gasoline lost or destroyed;…
- 12-8-2 · Refund to local transit systems; limitations; requisites
- 12-8-3 · Refund to local transit system; interest (Repealed)
- 12-8-4 · Refund for tax paid on gasoline purchased or used for…