Indiana Code — Title 6 (Taxation)
IC 6-6-13-12
Excise tax collected held in trust; personal liability
Official textiga.in.govlast amended
Sec. 12. The aviation fuel excise taxes a retailer collects on the sale of aviation fuel belong to the state. Except as provided in section 11 of this chapter, a retailer shall hold the money in trust for the state and for payment to the department. A retailer shall report and remit state gross retail and use taxes through the department's online tax filing program. In the case of a corporation or partnership, each officer, employee, or member of the employer who is in that capacity is under a duty to collect the tax, and is personally liable for the tax, penalty, and interest.
As added by P.L.288-2013, SEC.67.
Amendment history
As added by P.L.288-2013, SEC.67.
Source: view the official text
Nearby sections (25 sections)
- 6-6-12-9 · False statement; fraudulent fuel receipts; penalties
- 6-6-13-1 · Applicability
- 6-6-13-2 · "Aviation fuel"
- 6-6-13-3 · "Department"
- 6-6-13-4 · "Person"
- 6-6-13-5 · "Retailer"
- 6-6-13-6 · Excise tax imposed
- 6-6-13-7 · Exempt entities
- 6-6-13-8 · Exemption certificates
- 6-6-13-9 · Schedule of remittance
- 6-6-13-10 · Method of remittance
- 6-6-13-11 · Collection allowance
- 6-6-13-12 · Excise tax collected held in trust; personal liability
- 6-6-13-13 · Failure to collect or remit; monetary penalties; criminal
- 6-6-13-14 · Listed tax
- 6-6-13-15 · Deposit of aviation fuel excise tax revenue
- 6-6-14-1 · "Alternative fuel"
- 6-6-14-2 · "Department"
- 6-6-14-3 · "Special fuel"
- 6-6-14-4 · Alternative fuel decals; annual fees
- 6-6-14-5 · Temporary trip permits
- 6-6-14-6 · Propane dealer license
- 6-6-14-7 · Alternative fuel decal application
- 6-6-14-8 · Affixing an alternative fuel decal; replacement
- 6-6-14-9 · Alternative fuel decal; use of alternative fuels