Indiana Code — Title 6 (Taxation)
IC 6-6-2.5-34
Supplier deduction for gallons purchased; prohibition;
Official textiga.in.govlast amended
customer refunds; application
Sec. 34. No supplier shall claim a deduction from taxable gallons for gallons actually purchased by the customer, notwithstanding that the supplier has issued a corrective credit or rebilling to a customer adjusting the tax liability. The only remedy available to a customer to offset liability for special fuel tax paid is to apply for a refund as provided by section 32(d) of this chapter.
As added by P.L.277-1993(ss), SEC.44.
Amendment history
As added by P.L.277-1993(ss), SEC.44.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-6-2.5-42 · Application for license; form and content; investigation
- 6-6-2.5-43 · Repealed
- 6-6-2.5-44 · Surety bond or cash deposit; filing by applicants
- 6-6-2.5-45 · Disclosure of financial records; increase in bond or cash
- 6-6-2.5-46 · Filing of new bond; conditions; cancellation of license;