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Indiana Code — Title 6 (Taxation)

IC 6-2.5-3.5-22

Purchases or shipments of gasoline to or from locations outside

Official textiga.in.govlast amended

Indiana
Sec. 22.

# (a)

If a purchase or shipment of gasoline is made to a distributor (other than a qualified distributor) outside Indiana for shipment into and subsequent sale or use by the distributor within Indiana, the distributor shall make the payment required by section 19 of this chapter directly to the department. The distributor shall pay the tax and submit the electronic report according to the schedule set forth in section 20 of this chapter.

# (b)

If a purchase or shipment is made within Indiana for shipment and subsequent sale outside Indiana, the purchase or shipment is exempt from the gasoline use tax payment requirements of section 19 of this chapter. In such a case, if the gasoline use tax has already been paid on the purchase or shipment, the distributor (including a qualified distributor) may claim a credit for that gasoline use tax against the amount required to be remitted if the distributor provides evidence that the shipment and subsequent sale were outside Indiana.

# (c)

A distributor importing gasoline into Indiana must obtain a permit from the department under section 17 of this chapter.
As added by P.L.227-2013, SEC.1.

Amendment history

As added by P.L.227-2013, SEC.1.

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Nearby sections (25 sections)
  1. 6-2.5-3.5-10 · "Refiner"
  2. 6-2.5-3.5-11 · "Terminal operator"
  3. 6-2.5-3.5-12 · "Total price per unit"
  4. 6-2.5-3.5-13 · "Unit"
  5. 6-2.5-3.5-14 · "Use tax rate"
  6. 6-2.5-3.5-15 · Monthly notice of the gasoline use tax rate
  7. 6-2.5-3.5-16 · Remittance of gasoline use tax to the department
  8. 6-2.5-3.5-17 · Permit to receive gasoline without paying the gasoline…
  9. 6-2.5-3.5-18 · Bond associated with a permit
  10. 6-2.5-3.5-19 · Collection of gasoline use tax
  11. 6-2.5-3.5-20 · Remittance of gasoline use tax; reporting
  12. 6-2.5-3.5-21 · Invoicing; sales to exempt purchasers
  13. 6-2.5-3.5-22 · Purchases or shipments of gasoline to or from locations…
  14. 6-2.5-3.5-23 · Consequences for failure to pay and failure to file
  15. 6-2.5-3.5-24 · Display of price
  16. 6-2.5-3.5-25 · Exempt transactions; refunds; procedures
  17. 6-2.5-3.5-26 · Relation to the state gross retail tax; exemptions
  18. 6-2.5-3.5-27 · Liability for unpaid gasoline use tax
  19. 6-2.5-4-1 · Selling at retail
  20. 6-2.5-4-2 · Repealed
  21. 6-2.5-4-3 · Water softening and conditioning business
  22. 6-2.5-4-4 · Renting or furnishing rooms, lodgings, or other
  23. 6-2.5-4-4.2 · Repealed
  24. 6-2.5-4-4.5 · Repealed
  25. 6-2.5-4-5 · Power subsidiaries of public utilities
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