Remittance of gasoline use tax to the department

Official textiga.in.govlast amended 2013

Sec. 16. A qualified distributor, a refiner, or a terminal operator that sells gasoline for delivery to a retail merchant located in Indiana shall remit the gasoline use tax to the department for each gallon of gasoline sold. The person shall remit that amount regardless of the amount of gasoline use tax that the person has actually collected under this chapter.
However, the person is entitled to deduct and retain the amounts prescribed in IC 6-2.5-6-10 and IC 6-2.5-6-11.
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)

6-2.5-3.5-4 · "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6-2.5-3.5-7 · Repealed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
6-2.5-3.5-27 · Liability for unpaid gasoline use tax
6-2.5-4-1 · Selling at retail

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