Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-7-6
Reports; payments, deductions
Sec. 6. Each retail merchant selling gasoline from a metered pump is required to provide the Department with the following information:
# (1)
Total number of units sold from a metered pump during the period covered by the report;
# (2)
The total amount of money received from the sale of the gasoline described in clause (1) during the period covered by the report;
and
# (3)
That portion of the amount described in clause (2) which represents state and federal taxes imposed under IC 6-2.5,
IC 6-6-1.1 or Section 4081 of the Internal Revenue Code.
(Department of State Revenue; Ch. 7, Reg. 6-2.5-7-5(010); filed Dec 1, 1982, 10:35 am: 6 IR 64)
Amendment history
(Department of State Revenue; Ch. 7, Reg. 6-2.5-7-5(010); filed Dec 1, 1982, 10:35 am: 6 IR 64)
Source: view the official text
Nearby sections (25 sections)
- 2.2-6-11 · Recordkeeping requirements on exempt sales less than ten…
- 2.2-6-12 · Bad debts deduction
- 2.2-6-13 · Collection from bad debts
- 2.2-6-14 · Collection allowance
- 2.2-6-15 · Collection allowance rates
- 2.2-6-16 · Collection allowance; those not entitled
- 2.2-6-17 · Energy assistance deductions
- 2.2-7-1 · Display of price on pump
- 2.2-7-2 · Rate of tax
- 2.2-7-3 · Collection by retail merchant
- 2.2-7-4 · Exempt transactions; refund procedures for cash transactions
- 2.2-7-5 · Exempt transactions; refunds, procedures for credit…
- 2.2-7-6 · Reports; payments, deductions
- 2.2-7-7 · Payments and deductions
- 2.2-8-1 · Registered retail merchants' certificate
- 2.2-8-2 · Registered retail merchants' certificate; requirements
- 2.2-8-3 · Supplemental application
- 2.2-8-4 · Registered retail merchants' certificate; use tax
- 2.2-8-5 · Out-of-state registration
- 2.2-8-6 · Valid exemption certificate
- 2.2-8-7 · Retail merchants' certificate; each place of business
- 2.2-8-8 · Exempt organizations; certificate
- 2.2-8-9 · Outstanding tax warrants
- 2.2-8-10 · Revocation of certificate; notice
- 2.2-8-11 · Revocation of certificate required