Indiana Code — Title 6 (Taxation)
IC 6-6-2.5-38
Duties and responsibilities of supplier in collection of tax;
Official textiga.in.govlast amended
liability
Sec. 38. The tax the supplier collects on the sale of special fuel belongs to the state. A supplier shall hold the money in trust for the state and for payment to the department as provided in this chapter. 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.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)
- 6-6-2.5-29 · 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- 6-6-2.5-43 · Repealed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;
- 6-6-2.5-47 · Deposit insufficient to ensure payment; written demand to…
- 6-6-2.5-48 · Release of surety from liability; written request; notice;
- 6-6-2.5-49 · Denial of license; hearing; notice
- 6-6-2.5-50 · Issuance of license