Indiana Code — Title 6 (Taxation)
IC 6-6-14-6
Propane dealer license
Sec. 6.
# (a)
Before dispensing alternative fuel into a motor vehicle, a person desiring to make alternative fuel sales in Indiana must be licensed by the department as a propane dealer.
A person may apply for a propane dealer license on a form prescribed by the department. The department may make any reasonable investigation of an applicant before issuing a license to the applicant. The fee for a propane dealer license is fifty dollars ($50).
# (b)
The department shall issue a license card to each applicant approved for a propane dealer license. A licensed propane dealer shall display the license card in a conspicuous place at each location operated by the licensed propane dealer where alternative fuel is dispensed into motor vehicles in Indiana.
# (c)
The department may rescind a propane dealer license if the propane dealer fails to comply with any requirement of this chapter.
# (d)
Fees collected under this section must be deposited, allocated, and distributed in the same manner that special fuel taxes are deposited, allocated, and distributed under IC 6-6-2.5-67.
As added by P.L.212-2014, SEC.9.
Amendment history
As added by P.L.212-2014, SEC.9.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-6-15-1 · Applicability
- 6-6-15-2 · Definitions
- 6-6-15-3 · Imposition of the heavy equipment rental excise tax; rate of
- 6-6-15-4 · Exemptions
- 6-6-15-5 · Liability for tax; collection
- 6-6-15-6 · Payment and sourcing of the tax; credit for misclassification
- 6-6-15-7 · Heavy equipment rental excise tax account; distributions and
- 6-6-16-1 · Definitions
- 6-6-16-2 · Imposition of tax; tax rate