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Indiana Code — Title 6 (Taxation)

IC 6-6-1.1-1311

Use or sale in Indiana of tax-exempt gasoline purchased for

Official textiga.in.govlast amended

export; offense; tax liability; export sales excepted
Sec. 1311.

# (a)

Except as otherwise permitted by this chapter, a person who purchases tax-exempt gasoline for export and uses or sells any of the gasoline in Indiana with the intent to avoid payment of the tax imposed by this chapter commits a Class A misdemeanor. In addition, for purposes of this chapter, such a person is considered the "distributor" with respect to all gasoline so purchased and to have "received" the gasoline as defined in this chapter, and he is liable for the full amount of the tax imposed by this chapter on the gasoline and a penalty equal to fifty percent (50%) of that tax.

# (b)

Subsection (a) does not apply if the gasoline is sold in Indiana for export, provided the person furnishes proof at the time and in the manner prescribed by the administrator.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.56.

Amendment history

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.56.

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Nearby sections (25 sections)
  1. 6-6-1.1-1205 · Criminal proceedings; precedence
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  3. 6-6-1.1-1301 · Repealed
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  5. 6-6-1.1-1303 · Repealed
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  12. 6-6-1.1-1310 · Use of untaxed gasoline; offense
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  14. 6-6-1.1-1312 · Reckless violations; offense
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