Indiana Code — Title 6 (Taxation)
IC 6-6-2.5-31
Exempted special fuels; dye requirements and specifications;
markers
Sec. 31. (a) Special fuel exempted under section 30(a)(8) of this chapter shall have dye added to it at or before the time of withdrawal at a terminal or refinery rack. At the option of the supplier, the dye added may be either:
# (1)
dye required to be added pursuant to United States Environmental Protection
Agency requirements; or
# (2)
dye with specifications and amounts as required by the department.
(b) The department may require that special fuel exempted under section 30(a)(8) of this chapter shall have a marker added to the special fuel not later than the time of withdrawal at a terminal or refinery rack. The marker must meet the specifications required by the department.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.19.
Amendment history
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.19.
Source: view the official text
Nearby sections (25 sections)
- 6-6-2.5-25 · "Terminal operator"
- 6-6-2.5-25.1 · "Transfer in bulk into or within a terminal"
- 6-6-2.5-25.9 · "Transporter"
- 6-6-2.5-26 · "Transmix"
- 6-6-2.5-26.1 · "Transport truck"
- 6-6-2.5-26.2 · "Two party exchange"
- 6-6-2.5-26.5 · "Truck stop"
- 6-6-2.5-27 · "Wholesaler"
- 6-6-2.5-28 · License tax; presumptions; computation; liability for…
- 6-6-2.5-29 · Inventory tax; exclusions; amount
- 6-6-2.5-30 · Exemptions from special fuel tax; provision of export
- 6-6-2.5-30.5 · Exemption from special fuel tax; restricted personal,
- 6-6-2.5-31 · Exempted special fuels; dye requirements and…
- 6-6-2.5-32 · Refunds; circumstances; claims; investigations
- 6-6-2.5-32.5 · Refund of special fuel tax; qualification; claim for…
- 6-6-2.5-32.7 · Refund of special fuel tax; compressed natural gas…
- 6-6-2.5-33 · Payment of interest on refund claim
- 6-6-2.5-34 · Supplier deduction for gallons purchased; prohibition;
- 6-6-2.5-35 · Collection and remittance of special fuel tax
- 6-6-2.5-36 · Remittance of tax; procedures; deadline
- 6-6-2.5-37 · Costs of collection, reporting, and remittance; retention…
- 6-6-2.5-38 · Duties and responsibilities of supplier in collection of…
- 6-6-2.5-39 · Consumption of tax-exempt dyed or marked fuel for
- 6-6-2.5-40 · Transportation of special fuel; requirements and…
- 6-6-2.5-41 · Licenses