Indiana Code — Title 6 (Taxation)
IC 6-6-2.5-65
Shipping documents; violations; impoundment, seizure, and
sale of vehicle; evidence; release
Sec. 65. (a) If a person is found operating a motor vehicle in violation of section 40(b), 40(c), or 62(e) of this chapter, the vehicle and its cargo is subject to impoundment, seizure, and subsequent sale, in accordance with IC 6-8.1. The failure of the operator of a motor vehicle to have on-board when loaded a terminal-issued bill of lading with a destination state machine printed on its face or which fails to meet the descriptive annotation requirements in section 40(b), 41(g)(2), 41(g)(3), or 62(e) of this chapter, whichever may apply, shall be presumptive evidence of a violation sufficient to warrant impoundment and seizure of the vehicle and its cargo.
(b) After a person:
# (1)
is found in violation of section 62(c) of this chapter; and
# (2)
pays the tax due to the state;
the department shall issue a release to the person. The release must permit the dyed or marked special fuel, or both, that is the subject of the violation to be consumed on Indiana public highways within a grace period of twenty-four (24) hours after the time that the release is issued. After the grace period expires, the person shall be considered in violation of section 62(c) of this chapter if the person or the person's agent operates or maintains the same motor vehicle on an Indiana public highway with special fuel containing dye or a marker, or both.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.36; P.L.85-1995, SEC.28; P.L.61-1996, SEC.6.
Amendment history
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.36; P.L.85-1995, SEC.28; P.L.61-1996, SEC.6.
Source: view the official text
Nearby sections (25 sections)
- 6-6-2.5-54 · Discontinuance of business; surrender of license
- 6-6-2.5-55 · Notice of discontinuance, sale, or transfer of business;…
- 6-6-2.5-56 · Repealed
- 6-6-2.5-56.5 · Suppliers, permissive suppliers, and licensed importers;
- 6-6-2.5-57 · Terminal operators; reporting requirements; inventory
- 6-6-2.5-58 · Final report upon discontinuance, sale, or transfer of…
- 6-6-2.5-59 · Exporters; reporting requirements
- 6-6-2.5-60 · Transporters; reporting requirements; failure to report;
- 6-6-2.5-61 · Composite and modified reports
- 6-6-2.5-62 · Special fuel restrictions; violations; exemptions
- 6-6-2.5-63 · Failure of suppliers, permissive suppliers, importers, and
- 6-6-2.5-64 · Civil penalties; exemption
- 6-6-2.5-65 · Shipping documents; violations; impoundment, seizure, and
- 6-6-2.5-66 · Listed tax
- 6-6-2.5-67 · Use of tax revenues
- 6-6-2.5-68 · Deposit of revenue
- 6-6-2.5-69 · Class actions for refund of tax; prerequisites
- 6-6-2.5-70 · Inspections
- 6-6-2.5-71 · Sealing special fuel or kerosene pump; compliance; penalty
- 6-6-2.5-72 · Reports; electronic filing
- 6-6-4.1-1 · Definitions
- 6-6-4.1-2 · Applicability of chapter
- 6-6-4.1-3 · Leased motor vehicles
- 6-6-4.1-4 · Imposition of tax; rates; computation of amount of fuel
- 6-6-4.1-4.3 · Repealed