Indiana Code — Title 6 (Taxation)
IC 6-2.5-3.5-14
"Use tax rate"
Official textiga.in.govlast amended
Sec. 14. As used in this chapter, "use tax rate" means a rate per gallon of gasoline determined by the department under section 15 of this chapter and used to calculate the use tax due on the retail sale of gasoline under section 16 of this chapter, notwithstanding the collection procedures set forth in this chapter.
As added by P.L.227-2013, SEC.1.
Amendment history
As added by P.L.227-2013, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-3.5-2 · Repealed
- 6-2.5-3.5-3 · "Federal gasoline tax"
- 6-2.5-3.5-4 · "Gasoline"
- 6-2.5-3.5-5 · "Indiana gasoline tax"
- 6-2.5-3.5-6 · "Metered pump"
- 6-2.5-3.5-7 · Repealed
- 6-2.5-3.5-8 · "Purchase or shipment"
- 6-2.5-3.5-9 · "Qualified distributor"
- 6-2.5-3.5-10 · "Refiner"
- 6-2.5-3.5-11 · "Terminal operator"
- 6-2.5-3.5-12 · "Total price per unit"
- 6-2.5-3.5-13 · "Unit"
- 6-2.5-3.5-14 · "Use tax rate"
- 6-2.5-3.5-15 · Monthly notice of the gasoline use tax rate
- 6-2.5-3.5-16 · Remittance of gasoline use tax to the department
- 6-2.5-3.5-17 · Permit to receive gasoline without paying the gasoline…
- 6-2.5-3.5-18 · Bond associated with a permit
- 6-2.5-3.5-19 · Collection of gasoline use tax
- 6-2.5-3.5-20 · Remittance of gasoline use tax; reporting
- 6-2.5-3.5-21 · Invoicing; sales to exempt purchasers
- 6-2.5-3.5-22 · Purchases or shipments of gasoline to or from locations…
- 6-2.5-3.5-23 · Consequences for failure to pay and failure to file
- 6-2.5-3.5-24 · Display of price
- 6-2.5-3.5-25 · Exempt transactions; refunds; procedures
- 6-2.5-3.5-26 · Relation to the state gross retail tax; exemptions