2015 Indiana Code TITLE 6. TAXATION ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES CHAPTER 2.5. SPECIAL FUEL TAX
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IC 6-6-2.5
Chapter 2.5. Special Fuel Tax
IC 6-6-2.5-1
"Alternative fuel"
Sec. 1. As used in this chapter, "alternative fuel" means a liquefied
petroleum gas, not including a biodiesel fuel or biodiesel blend, used
in an internal combustion engine or motor to propel any form of
vehicle, machine, or mechanical contrivance. The term includes all
forms of fuel commonly or commercially known or sold as butane or
propane.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.122-2006,
SEC.19; P.L.277-2013, SEC.8; P.L.212-2014, SEC.4.
IC 6-6-2.5-1.5
"Biodiesel"
Sec. 1.5. (a) As used in this chapter, "biodiesel" means a
renewable, biodegradable, mono alkyl ester combustible liquid fuel
derived from agricultural plant oils or animal fats that meets
American Society for Testing and Materials specifications
D6751-03a Standard Specification for Biodiesel Fuel (B100) Blend
Stock for Distillate Fuels, as well as other fuels of the same
derivation capable of use in the generation of power for the
propulsion of a motor vehicle, airplane, or motorboat.
(b) As used in this chapter, "blended biodiesel" means a blend of
biodiesel with petroleum diesel fuel so that the volume percentage of
biodiesel in the blend is at least two percent (2%). A biodiesel blend
may be described as "Bxx" where "xx" represents the volume
percentage of biodiesel fuel. "B2" is the type of biodiesel blend with
the least volume percentage of biodiesel fuel, and "B99" is the type
of biodiesel fuel with the most volume percentage of biodiesel fuel.
The term does not include biodiesel (B100).
As added by P.L.122-2006, SEC.20.
IC 6-6-2.5-2
"Blender"
Sec. 2. As used in this chapter, "blender" means a person who
engages in the process of blending.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-3
"Blending"
Sec. 3. As used in this chapter, "blending" means the mixing of
one (1) or more petroleum products, with or without another product,
excluding biodiesel or blended biodiesel, if the product obtained by
the blending is capable of use in the generation of power for the
propulsion of a motor vehicle, an airplane, or a motorboat. The term
does not include that blending that occurs in the process of refining
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by the original refiner of crude petroleum or the blending of a de
minimis amount of products such as carburetor detergent, oxidation
inhibitor, lubricating oil, and greases.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995,
SEC.13; P.L.122-2006, SEC.21.
IC 6-6-2.5-4
"Bulk end user"
Sec. 4. As used in this chapter, "bulk end user" means a person
who receives into the person's own storage facilities at least two
hundred forty thousand (240,000) gallons annually of special fuel for
the person's own consumption.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-5
"Bulk plant"
Sec. 5. As used in this chapter, "bulk plant" means a gasoline or
special fuel storage facility, other than a terminal, that is primarily
used for redistribution of gasoline and special fuel by a motor vehicle
with a capacity of not more than five thousand four hundred (5,400)
gallons.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995,
SEC.14.
IC 6-6-2.5-6
"Commissioner"
Sec. 6. As used in this chapter, "commissioner" means the
administrative head of the department or that person's designee.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-7
"Department"
Sec. 7. As used in this chapter, "department" means the
department of state revenue.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-8
"Destination state"
Sec. 8. As used in this chapter, "destination state" means the state
for which a motor vehicle or barge is destined for off-loading into
storage facilities for consumption or resale.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-8.5
"Dyed fuel user"
Sec. 8.5. As used in this chapter, "dyed fuel user" means a person
that qualifies for the federal diesel fuel tax exemption under Section
4082 of the Internal Revenue Code to operate motor vehicles on the
highways with dyed fuel in the fuel supply tank.
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As added by P.L.61-1996, SEC.1.
IC 6-6-2.5-9
"Export"
Sec. 9. As used in this chapter, "export" means:
(1) with respect to a seller, when special fuel is delivered
out-of-state by or for the seller; and
(2) with respect to a purchaser, when special fuel is delivered
out-of-state by or for the purchaser.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-10
"Exporter"
Sec. 10. As used in this chapter, "exporter" means any person,
other than a supplier, who purchases special fuel in Indiana for the
purpose of transporting or delivering the fuel to another state or
country.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-11
Repealed
(As added by P.L.277-1993(ss), SEC.44. Repealed by
P.L.210-2005, SEC.76.)
IC 6-6-2.5-12
"Heating oil"
Sec. 12. As used in this chapter, "heating oil" means a special fuel
that is burned in a boiler, furnace, or stove for heating or industrial
processing purposes.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-13
"Import"
Sec. 13. As used in this chapter, "import" means:
(1) with respect to a seller, when special fuel is delivered into
Indiana from out-of-state by or for the seller; and
(2) with respect to a purchaser, when special fuel is delivered
into Indiana from out-of-state by or for the purchaser.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-13.1
"Import verification number"
Sec. 13.1. As used in this chapter, "import verification number"
means the number assigned by the department, or the department's
designee or appointee, with respect to a single transport truck
delivery into Indiana from another state upon request for an assigned
number by a licensed importer or transporter carrying undyed or
unmarked special fuel, or both, into Indiana for the account of a
licensed importer.
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As added by P.L.18-1994, SEC.12. Amended by P.L.85-1995,
SEC.15.
IC 6-6-2.5-14
"Invoiced gallons"
Sec. 14. As used in this chapter, "invoiced gallons" means the
gallons accurately billed on an invoice on payment to a supplier.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.13.
IC 6-6-2.5-15
"Liquid"
Sec. 15. As used in this chapter, "liquid" means any substance that
is liquid in excess of sixty (60) degrees fahrenheit and a pressure of
fourteen and seven-tenths (14.7) pounds per square inch absolute.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-16
"Motor vehicle"
Sec. 16. As used in this chapter, "motor vehicle" means a vehicle
designed principally for road use and that is propelled by an internal
combustion engine or motor.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.14.
IC 6-6-2.5-16.1
"Permissive supplier"
Sec. 16.1. As used in this chapter, "permissive supplier" means
any person who does not meet the geographic jurisdictional
connections to Indiana required of a supplier (as defined in section 23
of this chapter), but who holds an inventory position in a federally
qualified terminal located outside of Indiana and who is registered
under Section 4101 of the Internal Revenue Code.
As added by P.L.18-1994, SEC.15.
IC 6-6-2.5-16.5
"Natural gas product"
Sec. 16.5. As used in this chapter, "natural gas product" means:
(1) a liquid or compressed natural gas product; or
(2) a combination of liquefied petroleum gas and a compressed
natural gas product;
used in an internal combustion engine or motor to propel any form of
vehicle, machine, or mechanical contrivance.
As added by P.L.212-2014, SEC.5.
IC 6-6-2.5-17
"Person"
Sec. 17. As used in this chapter, "person" means a natural person,
a partnership, a firm, an association, a corporation, a representative
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appointed by a court, the state, a political subdivision (as defined in
IC 36-1-2-13), or any other entity, group, or syndicate.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-18
"Public highway"
Sec. 18. As used in this chapter, "public highway" means the
entire width between boundary lines of each publicly maintained way
in Indiana, including streets and alleys in cities and towns, when any
part of the way is open to the public use for motor vehicle travel.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.16.
IC 6-6-2.5-19
"Rack"
Sec. 19. As used in this chapter, "rack" means a dock, a platform,
or an open bay with a series of metered pipes and hoses for delivering
special fuel from a refinery or terminal into a motor vehicle, rail car,
or marine vessel.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-20
"Received"
Sec. 20. As used in this chapter, "received" means the removal
from any refinery or terminal in Indiana, or the entry into Indiana of
any special fuel for consumption, use, sale, or warehousing, except
for transfers in bulk into or within a terminal in Indiana between
registered suppliers. The tax imposed under section 28 of this chapter
with respect to special fuel removed from terminals within Indiana
and with respect to special fuel which is the subject of a tax
precollection agreement pursuant to section 35(j) of this chapter, shall
be imposed at the same time and in the same manner as the tax
imposed by Sections 4081 to 4083 of the Internal Revenue Code. The
definitions of the terms "removal", "entry", and "transfers in bulk"
shall have the same meanings described in the Internal Revenue Code
or Code of Federal Regulations.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.17.
IC 6-6-2.5-21
"Retailer"
Sec. 21. As used in this chapter, "retailer" means a person that
engages in the business of selling or distributing special fuel to the
end user within Indiana.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-22
"Special fuel"
Sec. 22. As used in this chapter, "special fuel" means all
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combustible gases and liquids that are:
(1) suitable for the generation of power in an internal
combustion engine or motor; or
(2) used exclusively for heating, industrial, or farm purposes
other than for the operation of a motor vehicle.
Special fuel includes biodiesel and blended biodiesel (as defined in
IC 6-6-2.5-1.5) and natural gas products. However, the term does not
include an alternative fuel, gasoline (as defined in IC 6-6-1.1-103),
ethanol produced, stored, or sold for the manufacture of or
compounding or blending with gasoline, kerosene, and jet fuel (if the
purchaser of the jet fuel has provided to the seller proof of the
purchaser's federal jet fuel registration at or before the time of sale).
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.18; P.L.122-2006, SEC.22; P.L.277-2013, SEC.9;
P.L.212-2014, SEC.6.
IC 6-6-2.5-23
"Supplier"
Sec. 23. As used in this chapter, "supplier" means a person that
imports or acquires immediately upon import into Indiana special fuel
by pipeline or marine vessel from within a state, territory, or
possession of the United States into a terminal or that imports special
fuel into Indiana from a foreign country, or that produces,
manufactures, or refines special fuel within Indiana, or that owns
special fuel in the pipeline and terminal distribution system in
Indiana, and is subject to the general taxing or police jurisdiction of
Indiana, and in any case is also registered under Section 4101 of the
Internal Revenue Code for transactions in taxable motor fuels in the
bulk distribution system. A terminal operator shall not be considered
a supplier merely because the terminal operator handles special fuel
consigned to it within a terminal.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.19.
IC 6-6-2.5-24
"Terminal"
Sec. 24. As used in this chapter, "terminal" means a fuel storage
and distribution facility that is supplied by pipeline or marine vessel,
and from which special fuel may be removed at a rack and that has
been registered as a qualified terminal by the Internal Revenue
Service for receipt of taxable motor fuels free of federal motor fuel
taxes.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.20.
IC 6-6-2.5-25
"Terminal operator"
Sec. 25. As used in this chapter, "terminal operator" means the
person who by ownership or contractual agreement is charged with
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the responsibility and physical control over the operation of the
terminal. However, there shall be only one (1) person charged with
responsibility as operator at each terminal for purposes of this
chapter.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-25.1
"Transfer in bulk into or within a terminal"
Sec. 25.1. As used in this chapter, "transfer in bulk into or within
a terminal" includes the following:
(1) A marine barge movement of fuel from a refinery or
terminal to a terminal.
(2) Pipeline movements of fuel from a refinery or terminal to
terminal.
(3) Book transfers of product within a terminal between
suppliers before completion of removal across the rack.
(4) Two (2) party exchanges between licensed suppliers and
permissive suppliers.
As added by P.L.18-1994, SEC.21.
IC 6-6-2.5-25.9
"Transporter"
Sec. 25.9. As used in this chapter, "transporter" means the person
and its agent, including the driver, that transports special fuel.
As added by P.L.85-1995, SEC.16.
IC 6-6-2.5-26
"Transmix"
Sec. 26. As used in this chapter, "transmix" means the buffer
between two (2) different products in a pipeline shipment, or a mix
of two (2) different products within a refinery or terminal that results
in an off-grade mixture.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-26.1
"Transport truck"
Sec. 26.1. As used in this chapter, "transport truck" means a
vehicle designed to transport motor fuel in bulk from a terminal in
lots greater than five thousand four hundred (5,400) gallons.
As added by P.L.18-1994, SEC.22. Amended by P.L.85-1995,
SEC.17.
IC 6-6-2.5-26.2
"Two party exchange"
Sec. 26.2. As used in this chapter, "two (2) party exchange" means
a transaction in which a product is transferred from one (1) licensed
supplier or permissive supplier to another when:
(1) the transaction includes a transfer from the person who holds
the original inventory position for special fuel in the terminal as
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indicated in the records of the terminal operator; and
(2) the exchange transaction is completed before removal from
the terminal by the receiving exchange partner, provided that the
terminal operator in the terminal operator's books and records
treats the receiving exchange party as the supplier that receives
the product for purposes of reporting the events to the state of
Indiana.
As added by P.L.18-1994, SEC.23.
IC 6-6-2.5-26.5
"Truck stop"
Sec. 26.5. As used in this chapter, "truck stop" means a place of
business designed for providing service to trucks and truck drivers,
including selling fuel to truck drivers and providing support facilities
for truck drivers.
As added by P.L.227-2013, SEC.18.
IC 6-6-2.5-27
"Wholesaler"
Sec. 27. As used in this chapter, "wholesaler" means a person that
acquires special fuel from a supplier or from another wholesaler for
subsequent resale to a retail establishment or bulk end user by tank
cars, motor vehicles, or both.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.24.
IC 6-6-2.5-28
License tax; presumptions; computation; liability for collection and
remittance; sulfur content; penalty
Sec. 28. (a) A license tax of sixteen cents ($0.16) per:
(1) gallon;
(2) diesel gallon equivalent (as defined in IC 6-6-4.1-1(f)), in
the case of a special fuel that is liquid natural gas; or
(3) gasoline gallon equivalent (as defined in IC 6-6-4.1-1(g)), in
the case of a special fuel that is compressed natural gas;
is imposed on all special fuel sold or used in producing or generating
power for propelling motor vehicles except fuel used under section
30(a)(8) or 30.5 of this chapter. The tax shall be paid at those times,
in the manner, and by those persons specified in this section and
section 35 of this chapter.
(b) The department shall consider it a rebuttable presumption that
all undyed or unmarked special fuel, or both, received in Indiana is
to be sold for use in propelling motor vehicles.
(c) Except as provided in subsection (d), the tax imposed on
special fuel by subsection (a) shall be measured by invoiced gallons
(or diesel or gasoline gallon equivalents in the case of a special fuel
described in subsection (a)(2) or (a)(3)) of nonexempt special fuel
received by a licensed supplier in Indiana for sale or resale in Indiana
or with respect to special fuel subject to a tax precollection agreement
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under section 35(d) of this chapter, such special fuel removed by a
licensed supplier from a terminal outside of Indiana for sale for
export or for export to Indiana and in any case shall generally be
determined in the same manner as the tax imposed by Section 4081
of the Internal Revenue Code and Code of Federal Regulations.
(d) The tax imposed by subsection (a) on special fuel imported
into Indiana, other than into a terminal, is imposed at the time the
product is entered into Indiana and shall be measured by invoiced
gallons received at a terminal or at a bulk plant.
(e) In computing the tax, all special fuel in process of transfer
from tank steamers at boat terminal transfers and held in storage
pending wholesale bulk distribution by land transportation, or in
tanks and equipment used in receiving and storing special fuel from
interstate pipelines pending wholesale bulk reshipment, shall not be
subject to tax.
(f) The department shall consider it a rebuttable presumption that
special fuel consumed in a motor vehicle plated for general highway
use is subject to the tax imposed under this chapter. A person
claiming exempt use of special fuel in such a vehicle must maintain
adequate records as required by the department to document the
vehicle's taxable and exempt use.
(g) A person that engages in blending fuel for taxable sale or use
in Indiana is primarily liable for the collection and remittance of the
tax imposed under subsection (a). The person shall remit the tax due
in conjunction with the filing of a monthly report in the form
prescribed by the department.
(h) A person that receives special fuel that has been blended for
taxable sale or use in Indiana is secondarily liable to the state for the
tax imposed under subsection (a).
(i) A person may not use special fuel on an Indiana public
highway if the special fuel contains a sulfur content that exceeds five
one-hundredths of one percent (0.05%). A person who knowingly:
(1) violates; or
(2) aids or abets another person to violate;
this subsection commits a Class A infraction. However, the violation
is a Class A misdemeanor if the person has committed one (1) prior
unrelated violation of this subsection, and a Level 6 felony if the
person has committed more than one (1) unrelated violation of this
subsection.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.25; P.L.85-1995, SEC.18; P.L.33-2007, SEC.1; P.L.277-2013,
SEC.10; P.L.158-2013, SEC.95; P.L.190-2014, SEC.24.
IC 6-6-2.5-29
Inventory tax; exclusions; amount
Sec. 29. (a) Persons having title to special fuel in storage and held
for sale on the effective date of an increase in the license tax rate
imposed under section 28 of this chapter are subject to an inventory
tax based on the gallons in storage as of the close of the business day
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preceding the effective date of the increased license tax rate.
(b) Persons subject to the tax imposed under this section shall:
(1) take an inventory to determine the gallons in storage for
purposes of determining the inventory tax;
(2) report the gallons listed in subdivision (1) on forms provided
by the commissioner; and
(3) pay the tax due not more than thirty (30) days after the
prescribed inventory date.
In determining the amount of special fuel tax due under this section,
the person may exclude the amount of special fuel that will not be
pumped out of the storage tank because the special fuel is below the
mouth of the draw pipe. For this purpose, the person may deduct two
hundred (200) gallons for a storage tank with a capacity of less than
ten thousand (10,000) gallons, and four hundred (400) gallons for a
storage tank with a capacity that exceeds ten thousand (10,000)
gallons.
(c) The amount of the inventory tax is equal to the inventory tax
rate times the gallons in storage as determined under subsection (b).
The inventory tax rate is equal to the difference of the increased
license tax rate minus the previous license tax rate.
(d) The inventory tax shall be considered a listed tax for the
purposes of IC 6-8.1.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-30
Exemptions from special fuel tax; provision of export information;
refunds
Sec. 30. (a) The following are exempt from the special fuel tax:
(1) Special fuel sold by a supplier to a licensed exporter for
export from Indiana to another state or country to which the
exporter is specifically licensed to export exports by a supplier,
or exports for which the destination state special fuel tax has
been paid to the supplier and proof of export is available in the
form of a destination state bill of lading.
(2) Special fuel sold to the United States or an agency or
instrumentality thereof.
(3) Special fuel sold to a post exchange or other concessionaire
on a federal reservation within Indiana. However, the post
exchange or concessionaire shall collect, report, and pay
quarterly to the department any tax permitted by federal law on
special fuel sold.
(4) Special fuel sold to a public transportation corporation
established under IC 36-9-4 and used for the transportation of
persons for compensation within the territory of the corporation.
(5) Special fuel sold to a public transit department of a
municipality and used for the transportation of persons for
compensation within a service area, no part of which is more
than five (5) miles outside the corporate limits of the
municipality.
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(6) Special fuel sold to a common carrier of passengers,
including a business operating a taxicab (as defined in
IC 6-6-1.1-103(l)) and used by the carrier to transport
passengers within a service area that is not larger than one (1)
county, and counties contiguous to that county.
(7) The portion of special fuel determined by the commissioner
to have been used to operate equipment attached to a motor
vehicle, if the special fuel was placed into the fuel supply tank
of a motor vehicle that has a common fuel reservoir for travel on
a highway and for the operation of equipment.
(8) Special fuel used for nonhighway purposes, used as heating
oil, or in trains.
(9) Special fuel sold by a supplier to an unlicensed person for
export from Indiana to another state and the special fuel has
been dye addityzed in accordance with section 31 of this
chapter.
(10) Sales of transmix between licensed suppliers.
(b) The exemption from tax provided under subsection (a)(4)
through (a)(7) shall be applied for through the refund procedures
established in section 32 of this chapter.
(c) The department shall provide information to licensed suppliers
of the destination state or states to which exporters are authorized to
export.
(d) Subject to gallonage limits and other conditions established by
the department, the department shall provide for refund of the tax
imposed by this chapter to a wholesale distributor exporting undyed
special fuel out of a bulk plant in this state in a vehicle capable of
carrying not more than five thousand four hundred (5,400) gallons if
the destination of that vehicle does not exceed twenty-five (25) miles
from the border of Indiana.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.26; P.L.100-1995, SEC.1.
IC 6-6-2.5-30.5
Exemption from special fuel tax; restricted personal,
noncommercial use
Sec. 30.5. (a) Except as provided in subsection (b), special fuel is
exempt from the special fuel tax if:
(1) the special fuel has a nominal biodiesel content of at least
twenty percent (20%);
(2) the special fuel is used only for a personal, noncommercial
use and is not for resale; and
(3) the individual using the special fuel:
(A) produces the biodiesel content of the special fuel; and
(B) obtains an exemption certificate under subsection (c)
before using the special fuel.
(b) The maximum number of gallons of special fuel for which an
individual may claim the exemption under this section in a year is
equal to:
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(1) two thousand (2,000); divided by
(2) the average percentage volume of biodiesel in each gallon
used by the individual.
(c) The department shall issue an exemption certificate to an
individual who produces evidence of nontaxability under subsection
(a)(1), (a)(2), and (a)(3). A certificate issued under this subsection is
valid for a period determined by the department, but not to exceed
five (5) years. The department may allow an individual to renew an
exemption certification for additional five (5) year periods. An
exemption certificate applies only to special fuel described in
subsection (a). An individual holding a certificate issued under this
subsection shall notify the department:
(1) of any address change by the individual; and
(2) when the individual ceases using special fuel that is exempt
under this section.
(d) An individual who is issued an exemption certificate under this
section must submit to the department a report, in a form prescribed
by the department, not later than January 20 of each year. The report
must include:
(1) the number of gallons of special fuel in the immediately
preceding year; and
(2) the average percentage volume of biodiesel in each gallon of
special fuel;
to which the exemption was applied in the calendar year ending on
the immediately preceding December 31.
(e) An individual who is issued an exemption certificate under this
section is not subject to the reporting requirements under section 35
of this chapter.
As added by P.L.33-2007, SEC.2.
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.
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IC 6-6-2.5-32
Refunds; circumstances; claims; investigations
Sec. 32. (a) Special fuel tax that has been collected by a supplier
on special fuel used for an exempt purpose, including section
30(a)(4) through 30(a)(7) of this chapter and pretaxed exempt fuel
under section 30(a)(8) of this chapter, but which was not dyed or
marked, or both, in accordance with section 31 of this chapter, shall
be refunded by the department to the user or the user's assignee under
rules adopted by the department, in accordance with subsection (c),
upon presentation of proof of exempt use by the end user in the form
that the department prescribes.
(b) Special fuel tax that has been collected by a supplier on special
fuel that was removed from a terminal or refinery for delivery in
Indiana, and was exported by a licensed exporter shall be refunded by
the department to the licensed exporter in accordance with subsection
(c), upon presentation of proof of export in the form that the
department prescribes.
(c) Special fuel tax that has been erroneously paid by a person
shall be refunded by the department in accordance with subsection
(d).
(d) To claim a refund under subsection (a) through (c), a person
must present to the department a statement that contains a written
verification that the claim is made under penalties of perjury and lists
the total amount of special fuel purchased and used for non-highway
purposes. The claim must be filed not more than three (3) years after
the date the special fuel was purchased. The statement must show that
payment for the purchase has been made and the amount of tax paid
on the purchase has been remitted.
(e) The department may make any investigations it considers
necessary before refunding the special fuel tax to a person.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995,
SEC.20.
IC 6-6-2.5-32.5
Refund of special fuel tax; qualification; claim for refund
Sec. 32.5. (a) A person that pays the tax imposed by this chapter
on the use of special fuel in the operation of an intercity bus (as
defined in IC 9-13-2-83) is entitled to a refund of the tax without
interest if the person has:
(1) consumed the special fuel outside Indiana;
(2) paid a special fuel tax or highway use tax for the special fuel
in at least one (1) state or other jurisdiction outside Indiana; and
(3) complied with subsection (b).
(b) To qualify for a refund under this section, a special fuel user
shall submit to the department a claim for a refund, in the form
prescribed by the department, that includes the following
information:
(1) Any evidence requested by the department of the following:
(A) Payment of the tax imposed by this chapter.
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(B) Payment of taxes in another state or jurisdiction outside
Indiana.
(2) Any other information reasonably requested by the
department.
As added by P.L.85-1995, SEC.21.
IC 6-6-2.5-33
Payment of interest on refund claim
Sec. 33. If a claim for refund is not issued within ninety (90) days
of the filing required by section 32 of this chapter, the department
shall pay interest at the rate established by IC 6-8.1-9 from a date that
is ninety (90) days after the date that the department receives the
claim for refund and all necessary documentation until a date,
determined by the commissioner, that does not precede by more than
thirty (30) days, the date on which the refund is made.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995,
SEC.22.
IC 6-6-2.5-34
Supplier deduction for gallons purchased; prohibition; 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.
IC 6-6-2.5-35
Collection and remittance of special fuel tax
Sec. 35. (a) The tax on special fuel received by a licensed supplier
in Indiana that is imposed by section 28 of this chapter shall be
collected and remitted to the state by the supplier who receives
taxable gallons in accordance with subsection (b).
(b) On or before the fifteenth day of each month, licensed
suppliers and licensed permissive suppliers shall make an estimated
payment of all taxes imposed on transactions that occurred during the
previous calendar month equal to:
(1) one hundred percent (100%) of the amount remitted by the
licensed supplier or licensed permissive supplier for the month
preceding the previous calendar month; or
(2) ninety-five percent (95%) of the amount actually due and
payable by the licensed supplier or licensed permissive supplier
for the previous month.
Any remaining tax imposed on transactions occurring during a
calendar month shall be due and payable on or before the twentieth
day of the following month, except as provided in subsection (i).
Underpayments of estimated taxes due and owing the department are
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not subject to a penalty under section 63(a) of this chapter.
(c) A supplier who sells special fuel shall collect from the
purchaser the special fuel tax imposed under section 28 of this
chapter. At the election of an eligible purchaser, the seller shall not
require a payment of special fuel tax from the purchaser at a time that
is earlier than the date on which the tax is required to be remitted by
the supplier under subsection (b). This election shall be subject to a
condition that the eligible purchaser's remittances of all amounts of
tax due the seller shall be paid by electronic funds transfer on or
before the due date of the remittance by the supplier to the
department, and the eligible purchaser's election under this subsection
may be terminated by the seller if the eligible purchaser does not
make timely payments to the seller as required by this subsection.
(d) As used in this section, "eligible purchaser" means a person
who has authority from the department to make the election under
subsection (c) and includes every person who is licensed and in good
standing as a special fuel dealer or special fuel user, as determined by
the department, as of July 1, 1993, who has purchased a minimum of
two hundred forty thousand (240,000) taxable gallons of special fuel
each year in the preceding two (2) years, or who otherwise meets the
financial responsibility and bonding requirements of subsection (e).
(e) Each purchaser that desires to make an election under
subsection (c) shall present evidence of the purchaser's eligible
purchaser status to the purchaser's seller. The department shall
determine whether the purchaser is an eligible purchaser. The
department may require a purchaser that pays the tax to a supplier to
file with the department a surety bond payable to the state, upon
which the purchaser is the obligor or other financial security, in an
amount satisfactory to the department. The department may require
that the bond indemnify the department against bad debt deductions
claimed by the supplier under subsection (g).
(f) The department shall have the authority to rescind a purchaser's
eligibility and election to defer special fuel tax remittances upon a
showing of good cause, including failure to make timely payment
under subsection (c), by sending written notice to all suppliers and
eligible purchasers. The department may require further assurance of
the purchaser's financial responsibility, or may increase the bond
requirement for that purchaser, or any other action that the
department may require to ensure remittance of the special fuel tax.
(g) In computing the amount of special fuel tax due, the supplier
and permissive supplier shall be entitled to a deduction from the tax
payable the amount of tax paid by the supplier that has become
uncollectible from a purchaser. The department shall adopt rules
establishing the evidence a supplier must provide to receive the
deduction. The deduction shall be claimed on the first return
following the date of the failure of the purchaser if the payment
remains unpaid as of the filing date of that return or the deduction
shall be disallowed. The claim shall identify the defaulting purchaser
and any tax liability that remains unpaid. If a purchaser fails to make
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a timely payment of the amount of tax due, the supplier's deduction
shall be limited to the amount due from the purchaser, plus any tax
that accrues from that purchaser for a period of ten (10) days
following the date of failure to pay. No additional deduction shall be
allowed until the department has authorized the purchaser to make a
new election under subsection (e). The department may require the
deduction to be reported in the same manner as prescribed in Section
166 of the Internal Revenue Code.
(h) The supplier and each reseller of special fuel is considered to
be a collection agent for this state with respect to that special fuel tax,
which shall be set out on all invoices and billings as a separate line
item.
(i) Except as provided in subsection (e), the tax imposed by
section 28 of this chapter on special fuel imported from another state
shall be paid by the licensed importer who has imported the
nonexempt special fuel not later than three (3) business days after the
earlier of:
(1) the time that the nonexempt special fuel entered into
Indiana; or
(2) the time that a valid import verification number was
assigned by the department under rules and procedures adopted
by the department.
However, if the importer and the importer's reseller have previously
entered into a tax precollection agreement as described in subsection
(j), and the agreement remains in effect, the supplier with whom the
agreement has been made shall become jointly liable with the
importer for the tax and shall remit the tax to the department on
behalf of the importer. This subsection does not apply to an importer
with respect to imports in vehicles with a capacity of not more than
five thousand four hundred (5,400) gallons.
(j) The department, a licensed importer, the reseller to a licensed
importer, and a licensed supplier or permissive supplier may jointly
enter into an agreement for the licensed supplier or permissive
supplier to precollect and remit the tax imposed by this chapter with
respect to special fuel imported from a terminal outside of Indiana in
the same manner and at the same time as the tax would arise and be
paid under this chapter if the special fuel had been received by the
licensed supplier or permissive supplier at a terminal in Indiana. If
the supplier is also the importer, the agreement shall be entered into
between the supplier and the department. However, any licensed
supplier or permissive supplier may make an election with the
department to treat all out-of-state terminal removals with an Indiana
destination as shown on the terminal-issued shipping paper as if the
removals were received by the supplier in Indiana pursuant to section
28 of this chapter and subsection (a), for all purposes. In this case, the
election and notice of the election to a supplier's customers shall
operate instead of a three (3) party precollection agreement. The
department may impose requirements reasonably necessary for the
enforcement of this subsection.
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(k) Each licensed importer who is liable for the tax imposed by
this chapter on nonexempt special fuel imported by a fuel transport
truck having less than five thousand four hundred (5,400) gallons
capacity, for which tax has not previously been paid to a supplier,
shall remit the special fuel tax for the preceding month's import
activities with the importer's monthly report of activities. A licensed
importer shall be allowed to retain two-thirds (2/3) of the collection
allowance provided for in section 37(a) of this chapter for the tax
timely remitted by the importer directly to the state, subject to the
same pass through provided for in section 37(a) of this chapter.
(l) A licensed importer shall be allowed to retain two-thirds (2/3)
of the amount allowed in section 37(a) of this chapter of the tax
timely remitted by the licensed importer directly to the state, subject
to the same pass through provided for in section 37(a) of this chapter.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.27; P.L.61-1996, SEC.2; P.L.65-1997, SEC.1.
IC 6-6-2.5-36
Remittance of tax; procedures; deadline
Sec. 36. All suppliers required to remit the special fuel tax shall
remit the special fuel taxes due by electronic fund transfer (as defined
in IC 4-8.1-2-7) or by delivering in person or by overnight courier a
payment by cashier's check, certified check, or money order to the
department. The transfer or payment shall be made on or before the
date the tax is due.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-37
Costs of collection, reporting, and remittance; retention of portion
of remittance; amount; failure to report or remit on time
Sec. 37. (a) Every supplier and permissive supplier who properly
remits tax under this chapter shall be allowed to retain one and
six-tenths percent (1.6%) of the tax to cover the costs of collecting,
reporting, and timely remitting the tax imposed by this chapter.
(b) The amount that the supplier is permitted to retain under
subsection (a) shall be distributed by the supplier as follows:
(1) One-third (1/3) retained by the supplier.
(2) Two-thirds (2/3) to the wholesale distributor. If the special
fuel is resold by that wholesale distributor or another wholesale
distributor to an eligible purchaser, the last wholesale distributor
in the distribution process shall pass on one-half (1/2) of the
two-thirds (2/3) to the eligible purchaser.
(3) If an eligible purchaser is the direct purchaser from a
supplier, and that retail dealer or bulk end user is responsible for
shipping the product, then the supplier shall pass through
two-thirds (2/3) to the retail dealer or bulk end user. If the
supplier is responsible for shipping the product, the supplier
shall retain two-thirds (2/3) and pass through one-third (1/3) to
the eligible purchaser.
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(c) If a monthly report is filed or the amount due is remitted later
than the time required by this chapter, the supplier shall pay to the
department all of the special fuel tax the dealer collected from the
sale of special fuel during the reporting period.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.28.
IC 6-6-2.5-38
Duties and responsibilities of supplier in collection of tax; 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.
IC 6-6-2.5-39
Consumption of tax-exempt dyed or marked fuel for nonexempt
purpose; remittance of tax
Sec. 39. Any person who has consumed tax-exempt dyed or
marked special fuel, or both, for a nonexempt purpose, as permitted
under section 62 of this chapter, shall remit the tax due by filing a
monthly report and remitting the tax due on forms prescribed by the
department.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995,
SEC.23.
IC 6-6-2.5-40
Transportation of special fuel; requirements and procedures;
violations
Sec. 40. (a) Each person operating a refinery, terminal, or bulk
plant in Indiana shall prepare and provide to the driver of every
vehicle receiving special fuel at the facility a shipping document
setting out on its face the destination state as represented to the
terminal operator by the shipper or the shipper's agent, except that an
operator of a bulk plant in Indiana delivering special fuel into a
vehicle with a capacity of not more than five thousand four hundred
(5,400) gallons for subsequent delivery to an end consumer in
Indiana is exempt from this requirement.
(b) Every person transporting special fuel in vehicles upon the
Indiana public highways shall carry on board a shipping paper issued
by the terminal operator or the bulk plant operator of the facility
where the special fuel was obtained, which shipping paper shall set
out on its face the state of destination of the special fuel transported
in the vehicle, except that operators of vehicles with a capacity of not
more than five thousand four hundred (5,400) gallons that have
received special fuel at a bulk plant in Indiana for delivery to an end
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consumer in Indiana are exempt from this provision with respect to
the special fuel. A person who violates this subsection commits a
Class A infraction (as defined in IC 34-28-5-4).
(c) Every person transporting special fuel in vehicles upon the
public highways of Indiana shall provide the original or a copy of the
terminal issued shipping document accompanying the shipment to the
operator of the retail outlet or bulk plant to which delivery of the
shipment was made. A person who knowingly violates or knowingly
aids and abets another person in violating this subsection commits a
Level 6 felony.
(d) Each operator of a special fuel retail outlet or bulk plant shall
receive, examine, and retain for a period of thirty (30) days at the
delivery location the terminal issued shipping document received
from the transporter for every shipment of special fuel that is
delivered to that location, with record retention of the shipping paper
of three (3) years required offsite. A person who knowingly violates
or knowingly aids and abets another person in violating this
subsection commits a Level 6 felony.
(e) No bulk end user, retail dealer, bulk plant operator, or
wholesale distributor shall knowingly accept delivery of special fuel
into storage facilities in Indiana if that delivery is not accompanied
by a shipping paper issued by the terminal operator or bulk plant
operator that sets out on its face Indiana as the state of destination of
the special fuel. A person who knowingly violates or knowingly aids
and abets another person in violating this subsection commits a Level
6 felony.
(f) The department shall provide for relief in a case where a
shipment of special fuel is legitimately diverted from the represented
destination state after the shipping paper has been issued by the
terminal operator or where the terminal operator failed to cause
proper information to be printed on the shipping paper. These relief
provisions shall include a provision requiring that the shipper or its
agent provide notification before the diversion or correction to the
department if an intended diversion or correction is to occur, and the
relief provision shall be consistent with the refund provisions of this
chapter.
(g) The supplier and the terminal operator shall be entitled to rely
for all purposes of this chapter on the representation by the shipper
or the shipper's agent as to the shipper's intended state of destination
or tax exempt use. The shipper, the importer, the transporter, the
shipper's agent, and any purchaser, not the supplier or terminal
operator, shall be jointly liable for any tax otherwise due to the state
as a result of a diversion of the special fuel from the represented
destination state.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.29; P.L.85-1995, SEC.24; P.L.1-1998, SEC.80; P.L.158-2013,
SEC.96.
IC 6-6-2.5-41
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Licenses
Sec. 41. (a) Each supplier engaged in business in Indiana as a
supplier shall first obtain a supplier's license. The fee for a supplier's
license shall be five hundred dollars ($500).
(b) Any person who desires to collect the tax imposed by this
chapter as a supplier and who meets the definition of a permissive
supplier may obtain a permissive supplier's license. Application for
or possession of a permissive supplier's license shall not in itself
subject the applicant or licensee to the jurisdiction of Indiana for any
other purpose than administration and enforcement of this chapter.
The fee for a permissive supplier's license is fifty dollars ($50).
(c) Each terminal operator other than a supplier licensed under
subsection (a) engaged in business in Indiana as a terminal operator
shall first obtain a terminal operator's license for each terminal site.
The fee for a terminal operator's license is three hundred dollars
($300).
(d) Each exporter engaged in business in Indiana as an exporter
shall first obtain an exporter's license. However, in order to obtain a
license to export special fuel from Indiana to another specified state,
a person shall be licensed either to collect and remit special fuel taxes
or be licensed to deal in tax free special fuel in that other specified
state of destination. The fee for an exporter's license is two hundred
dollars ($200).
(e) Each person who is not licensed as a supplier shall obtain a
transporter's license before transporting special fuel by whatever
manner from a point outside Indiana to a point inside Indiana, or
from a point inside Indiana to a point outside Indiana, regardless of
whether the person is engaged for hire in interstate commerce or for
hire in intrastate commerce. The registration fee for a transporter's
license is fifty dollars ($50).
(f) Each person who wishes to cause special fuel to be delivered
into Indiana on the person's own behalf, for the person's own account,
or for resale to an Indiana purchaser, from another state in a fuel
transport vehicle having a capacity of more than five thousand four
hundred (5,400) gallons, or in a pipeline or barge shipment into
storage facilities other than a qualified terminal, shall first make an
application for and obtain an importer's license. The fee for an
importer's license is two hundred dollars ($200). This subsection does
not apply to a person who imports special fuel that is exempt because
the special fuel has been dyed or marked, or both, in accordance with
section 31 of this chapter. This subsection does not apply to a person
who imports nonexempt special fuels meeting the following
conditions:
(1) The special fuel is subject to one (1) or more tax
precollection agreements with suppliers as provided in section
35 of this chapter.
(2) The special fuel tax precollection by the supplier is expressly
evidenced on the terminal-issued shipping paper as specifically
provided in section 62(e)(2) of this chapter.
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(g) A person desiring to import special fuel to an Indiana
destination who does not enter into an agreement to prepay Indiana
special fuel tax to a supplier or permissive supplier under section 35
of this chapter on the imports must do the following:
(1) Obtain a valid license under subsection (f).
(2) Obtain an import verification number from the department
not earlier than twenty-four (24) hours before entering the state
with each import, if importing in a vehicle with a capacity of
more than five thousand four hundred (5,400) gallons.
(3) Display a proper import verification number on the shipping
document, if importing in a vehicle with a capacity of more than
five thousand four hundred (5,400) gallons.
(h) The department may require a person that wants to blend
special fuel to first obtain a license from the department. The
department may establish reasonable requirements for the proper
enforcement of this subsection, including the following:
(1) Guidelines under which a person may be required to obtain
a license.
(2) A requirement that a licensee file reports in the form and
manner required by the department.
(3) A requirement that a licensee meet the bonding requirements
specified by the department.
(i) The department may require a person that:
(1) is subject to the special fuel tax under this chapter;
(2) qualifies for a federal diesel fuel tax exemption under
Section 4082 of the Internal Revenue Code; and
(3) is purchasing red dyed low sulfur diesel fuel;
to register with the department as a dyed fuel user. The department
may establish reasonable requirements for the proper enforcement of
this subsection, including guidelines under which a person may be
required to register and the form and manner of reports a registrant
is required to file.
(j) A person who owns a truck stop in Indiana must obtain from
the department a truck stop owner's license in the manner prescribed
by the department. A truck stop owner's license must be renewed
every two (2) years.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.30; P.L.85-1995, SEC.25; P.L.61-1996, SEC.3; P.L.227-2013,
SEC.19.
IC 6-6-2.5-42
Application for license; form and content; investigation;
fingerprints
Sec. 42. (a) Each application for a license under section 41 of this
chapter shall be made upon a form prepared and furnished by the
department. It shall be subscribed to by the applicant and shall
contain the information as the department may reasonably require for
the administration of this chapter, including the applicant's federal
identification number and, with respect to the applicant for an
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exporter's license, a copy of the applicant's license to purchase or
handle special fuel tax free in the specified destination state or states
for which the export license is to be issued.
(b) The department shall investigate each applicant for a license
under this section. No license shall be issued if the department
determines that any one (1) of the following exists:
(1) The application is not filed in good faith.
(2) The applicant is not the real party in interest.
(3) The license of the real party in interest has been revoked for
cause.
(4) Other reasonable cause for non-issuance exists.
(c) Applicants, including corporate officers, partners, and
individuals, for a license issued by the commissioner may be required
to submit their fingerprints to the commissioner at the time of
applying. Officers of publicly held corporations and their subsidiaries
shall be exempt from this fingerprinting provision. Fingerprints
required by this section must be submitted on forms prescribed by the
commissioner. The commissioner may forward to the Federal Bureau
of Investigation or any other agency for processing all fingerprints
submitted by license applicants. The receiving agency shall issue its
findings to the commissioner. The license application fee shall be
used to pay the costs of the investigation. The commissioner may
maintain a file of fingerprints.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-43
Transporters; listing of vehicle descriptions with commissioner;
contents
Sec. 43. (a) Each licensed transporter shall at the time of licensing
and on an annual basis, list with the commissioner a description of all
vehicles, including license numbers, to be used on the highways of
Indiana in transporting special fuel from points outside Indiana to
points inside Indiana and from points inside Indiana to points outside
Indiana.
(b) The description required in subsection (a) must comply with
what is reasonably required by the commissioner, including the
carrying capacity of the vehicle. If the vehicle is a tractor-trailer type
vehicle, the trailer is the vehicle that must be described. When
additional vehicles are placed in service or when a vehicle previously
listed is retired from service during the year, the commissioner shall
be notified not more than ten (10) days after the change so that the
listing of the vehicles may be kept accurate.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-44
Surety bond or cash deposit; filing by applicants
Sec. 44. (a) Concurrently with the filing of an application for a
license under this chapter, the department may require the applicant
to file with the commissioner a surety bond or cash deposit:
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(1) in an amount determined by the commissioner of not less
than two thousand dollars ($2,000) or not more than a two (2)
month tax liability for the applicant as estimated by the
commissioner; and
(2) conditioned upon the keeping of records and the making of
full and complete reports and payments as required by this
chapter.
(b) If the applicant files a bond, the bond must:
(1) be with a surety company approved by the commissioner;
(2) name the applicant as the principal and the state as the
obligee; and
(3) be on forms prescribed by the department.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-45
Disclosure of financial records; increase in bond or cash deposit
Sec. 45. The commissioner may, at the commissioner's reasonable
discretion, require a licensee to furnish current certified, audited
financial statements. If the commissioner determines that a licensee's
financial condition warrants an increase in the bond or cash deposit,
the commissioner may require the licensee to furnish an increased
bond or cash deposit.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-46
Filing of new bond; conditions; cancellation of license; reduction of
cash deposit by judgment; additional deposit
Sec. 46. (a) The commissioner may require a licensee to file a new
bond with a satisfactory surety in the same form and amount if:
(1) liability upon the previous bond is discharged or reduced by
the judgment rendered, payment made, or otherwise disposed
of; or
(2) in the opinion of the commissioner, any surety on the
previous bond becomes unsatisfactory.
If the new bond is unsatisfactory, the commissioner shall cancel the
license. If the new bond is satisfactorily furnished, the commissioner
shall release in writing the surety on the previous bond from any
liability accruing after the effective date of the new bond.
(b) If a licensee has a cash deposit with the commissioner and the
deposit is reduced by a judgment rendered, payment made, or
otherwise disposed of, the commissioner may require the licensee to
make a new deposit equal to the amount of the reduction.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-47
Deposit insufficient to ensure payment; written demand to file new
bond; requirements; cancellation of license
Sec. 47. (a) If the commissioner reasonably determines that the
amount of the existing bond or cash deposit is insufficient to ensure
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payment to the state of the tax and any penalty and interest for which
the licensee is or may become liable, the licensee shall, upon written
demand of the commissioner, file a new bond or increase the cash
deposit. The commissioner shall allow the licensee at least thirty (30)
days to secure the increased bond or cash deposit.
(b) The new bond or cash deposit must meet the requirements set
forth in this chapter.
(c) If the new bond or cash deposit required under this section is
unsatisfactory, the commissioner shall cancel the licensee's license
certificate.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.31.
IC 6-6-2.5-48
Release of surety from liability; written request; notice;
cancellation
Sec. 48. (a) Sixty (60) days after making a written request for
release to the commissioner, the surety of a bond furnished by a
licensee is released from any liability to the state accruing on the
bond after the sixty (60) day period. The release does not affect any
liability accruing before the expiration of the sixty (60) day period.
(b) The commissioner shall promptly notify the licensee
furnishing the bond that a release has been requested. Unless the
licensee obtains a new bond that meets the requirements of this
chapter and files with the commissioner the new bond within the
sixty (60) day period, the commissioner shall cancel the license.
(c) Sixty (60) days after making a written request for release to the
commissioner, the cash deposit provided by a licensee is canceled as
security for any obligation accruing after the expiration of the sixty
(60) day period. However, the commissioner may retain all or part of
the cash deposit for up to three (3) years and one (1) day as security
for any obligations accruing before the effective date of the
cancellation. Any part of the deposit that is not retained by the
commissioner shall be released to the licensee. Before the expiration
of the sixty (60) day period, the licensee must provide the
commissioner with a bond that satisfies the requirements of this
chapter or the commissioner shall cancel the license.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-49
Denial of license; hearing; notice
Sec. 49. Before being denied a license, the department shall grant
the applicant a hearing of which the applicant shall be given at least
five (5) days written notice.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-50
Issuance of license
Sec. 50. If the application and bond are approved, the department
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shall issue a license and as many copies as the licensee has places of
business for which a license is required.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-51
Validity of license
Sec. 51. A license is valid until suspended, revoked for cause, or
canceled.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-52
Transfer of license; prohibition
Sec. 52. No license is transferable to another person or to another
place of business.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-53
Display of license at place of business
Sec. 53. Each license shall be preserved and conspicuously
displayed at the place of business for which it is issued.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-54
Discontinuance of business; surrender of license
Sec. 54. Upon the discontinuance of the business, the license
issued for the place shall be immediately surrendered to the
department.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-55
Notice of discontinuance, sale, or transfer of business; content;
liability
Sec. 55. Whenever any person licensed to do business under this
chapter discontinues, sells, or transfers the business, the licensee shall
immediately notify the department in writing of the discontinuance,
sale, or transfer. The notice shall give the date of discontinuance,
sale, or transfer and in the event of the sale or transfer of the business,
the name and address of the purchaser or transferee. The licensee
shall be liable for all taxes, interest, and penalties that accrue or may
be owing and any criminal liability for misuse of the license that
occurs prior to issuance of the notice.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-56
Repealed
(Repealed by P.L.61-1996, SEC.24.)
IC 6-6-2.5-56.5
Suppliers, permissive suppliers, and licensed importers; reporting
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requirements; violations
Sec. 56.5. (a) For the purpose of determining the amount of
special tax due, every supplier shall file with the department on forms
prescribed and furnished by the department a verified statement by
the supplier. The department may require the reporting of any
information reasonably necessary to determine the amount of special
fuel tax due.
(b) The reports required by this section that contain information
for the preceding calendar month shall be filed before the twentieth
day of each month.
(c) Each supplier and permissive supplier shall separately report:
(1) all loads of special fuel received by the supplier or
permissive supplier for export to another state; and
(2) all loads of special fuel removed by the supplier or
permissive supplier out of an out-of-state terminal for delivery
to Indiana and sold tax free to persons for import into Indiana;
in accordance with the shipping papers issued by the terminal
operator. A person who knowingly violates this subsection commits
a Level 6 felony.
(d) Each licensed importer shall file monthly with the department
a verified sworn statement of operations within Indiana and any other
information with respect to the source and means of transportation of
special fuel as the department may require and on forms prescribed
and furnished by the department. A person who knowingly violates
this subsection commits a Level 6 felony.
As added by P.L.65-1997, SEC.2. Amended by P.L.158-2013,
SEC.97.
IC 6-6-2.5-57
Terminal operators; reporting requirements; inventory records
Sec. 57. (a) Each person operating a terminal in Indiana shall file
monthly reports of operations within Indiana on forms prescribed by
the department. The department may require the reporting of any
information it considers reasonably necessary.
(b) For purposes of reporting and determining tax liability under
this chapter, every licensee shall maintain inventory records as
required by the department.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-58
Final report upon discontinuance, sale, or transfer of business or
revocation of license; payment of taxes and penalties
Sec. 58. Every licensee shall, upon the discontinuance, sale, or
transfer of the business or upon the cancellation or revocation of a
license, make a report as required under this chapter marked "Final
Report", and shall pay all special fuel taxes and penalties that may be
due the state except as may otherwise be provided by law. The
payment shall be made to the department in accordance with sections
35 and 36 of this chapter.
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As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-59
Exporters; reporting requirements
Sec. 59. Each person operating as an exporter shall file monthly
reports with the department on forms prescribed and furnished by the
department concerning the amount of special fuel exported from
Indiana. The department may require the reporting of any information
it considers reasonably necessary. However, the report shall contain
the following information:
(1) The special fuel loaded in Indiana for delivery outside of
Indiana.
(2) The gallons delivered to taxing jurisdictions outside Indiana.
(3) The name and federal employer identification number of the
receiver of the exported special fuel.
(4) The date of the shipments.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-60
Transporters; reporting requirements; failure to report; penalty;
waiver of report
Sec. 60. (a) Each person operating as a transporter in Indiana shall
file monthly reports with the department on forms prescribed and
furnished by the department concerning the amount of special fuel
transported in Indiana. The department may require the reporting of
any information it considers reasonably necessary to track the
movement of special fuel in Indiana.
(b) If a transporter fails to make the reports required by this
section, the person is subject to a civil penalty of one thousand
dollars ($1,000) for each violation, as reasonably determined by the
department.
(c) The reports required by this section are for information
purposes only and the commissioner may waive the filing of the
reports if the reports are unnecessary for the proper administration of
this chapter.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-61
Composite and modified reports
Sec. 61. The department may aggregate the information required
in any of the reports required by this chapter into one (1) or more
composite or modified reports in order to avoid duplicate reporting.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-62
Special fuel restrictions; violations; exemptions
Sec. 62. (a) No person shall import, sell, use, deliver, or store in
Indiana special fuel in bulk as to which dye or a marker, or both, has
not been added in accordance with section 31 of this chapter, or as to
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which the tax imposed by this chapter has not been paid to or accrued
by a licensed supplier or licensed permissive supplier as shown by a
notation on a terminal-issued shipping paper subject to the following
exceptions:
(1) A supplier shall be exempt from this provision with respect
to special fuel manufactured in Indiana or imported by pipeline
or waterborne barge and stored within a terminal in Indiana.
(2) An end user shall be exempt from this provision with respect
to special fuel in a vehicle supply tank when the fuel was placed
in the vehicle supply tank outside of Indiana.
(3) A licensed importer, and transporter operating on the
importer's behalf, that transports in vehicles with a capacity of
more than five thousand four hundred (5,400) gallons, shall be
exempt from this prohibition if the importer or the transporter
has met all of the following conditions:
(A) The importer or the transporter before entering onto the
highways of Indiana has obtained an import verification
number from the department not earlier than twenty-four
(24) hours before entering Indiana.
(B) The import verification number must be set out
prominently and indelibly on the face of each copy of the
terminal-issued shipping paper carried on board the transport
truck.
(C) The terminal origin and the importer's name and address
must be set out prominently on the face of each copy of the
terminal-issued shipping paper.
(D) The terminal-issued shipping paper data otherwise
required by this chapter is present.
(E) All tax imposed by this chapter with respect to
previously requested import verification number activity on
the account of the importer or the transporter has been timely
remitted.
In every case, a transporter acting in good faith is entitled to rely
upon representations made to the transporter by the fuel supplier or
importer and when acting in good faith is not liable for the negligence
or malfeasance of another person. A person who knowingly violates
or knowingly aids and abets another person in violating this
subsection commits a Level 6 felony.
(b) No person shall export special fuel from Indiana unless that
person has obtained an exporter's license or a supplier's license or has
paid the destination state special fuel tax to the supplier and can
demonstrate proof of export in the form of a destination state bill of
lading. A person who knowingly violates or knowingly aids and abets
another person in violating this subsection commits a Level 6 felony.
(c) No person shall operate or maintain a motor vehicle on any
public highway in Indiana with special fuel contained in the fuel
supply tank for the motor vehicle that contains dye or a marker, or
both, as provided under section 31 of this chapter. This provision
does not apply to persons operating motor vehicles that have received
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fuel into their fuel tanks outside of Indiana in a jurisdiction that
permits introduction of dyed or marked, or both, special fuel of that
color and type into the motor fuel tank of highway vehicles or to a
person that qualifies for the federal fuel tax exemption under Section
4082 of the Internal Revenue Code and that is registered with the
department as a dyed fuel user. A person who knowingly:
(1) violates; or
(2) aids and abets another person in violating;
this subsection commits a Class A infraction. However, the violation
is a Class A misdemeanor if the person has committed one (1) prior
unrelated violation of this subsection, and a Level 6 felony if the
person has committed more than one (1) prior unrelated violation of
this subsection.
(d) No person shall engage in any business activity in Indiana as
to which a license is required by section 41 of this chapter unless the
person shall have first obtained the license. A person who knowingly
violates or knowingly aids and abets another person in violating this
subsection commits a Level 6 felony.
(e) No person shall operate a motor vehicle with a capacity of
more than five thousand four hundred (5,400) gallons that is engaged
in the shipment of special fuel on the public highways of Indiana and
that is destined for a delivery point in Indiana, as shown on the
terminal-issued shipping papers, without having on board a
terminal-issued shipping paper indicating with respect to any special
fuel purchased:
(1) under claim of exempt use, a notation describing the load or
the appropriate portion of the load as Indiana tax exempt special
fuel;
(2) if not purchased under a claim of exempt use, a notation
describing the load or the appropriate portion thereof as Indiana
taxed or pretaxed special fuel; or
(3) if imported by or on behalf of a licensed importer instead of
the pretaxed notation, a valid verification number provided
before entry into Indiana by the department or the department's
designee or appointee, and the valid verification number may be
handwritten on the shipping paper by the transporter or
importer.
A person is in violation of subdivision (1) or (2) (whichever applies)
if the person boards the vehicle with a shipping paper that does not
meet the requirements described in the applicable subdivision (1) or
(2). A person in violation of this subsection commits a Class A
infraction (as defined in IC 34-28-5-4).
(f) A person may not sell or purchase any product for use in the
supply tank of a motor vehicle for general highway use that does not
meet ASTM standards as published in the annual Book of Standards
and its supplements unless amended or modified by rules adopted by
the department under IC 4-22-2. The transporter and the transporter's
agent and customer have the exclusive duty to dispose of any product
in violation of this section in the manner provided by federal and
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state law. A person who knowingly:
(1) violates; or
(2) aids and abets another in violating;
this subsection commits a Level 6 felony.
(g) This subsection does not apply to the following:
(1) A person that:
(A) inadvertently manipulates the dye or marker
concentration of special fuel or coloration of special fuel;
and
(B) contacts the department within one (1) business day after
the date on which the contamination occurs.
(2) A person that affects the dye or marker concentration of
special fuel by engaging in the blending of the fuel, if the
blender:
(A) collects or remits, or both, all tax due as provided in
section 28(g) of this chapter;
(B) maintains adequate records as required by the department
to account for the fuel that is blended and its status as a
taxable or exempt sale or use; and
(C) is otherwise in compliance with this subsection.
A person may not manipulate the dye or marker concentration of a
special fuel or the coloration of special fuel after the special fuel is
removed from a terminal or refinery rack for sale or use in Indiana.
A person who knowingly violates or aids and abets another person to
violate this subsection commits a Level 6 felony.
(h) This subsection does not apply to a person that receives
blended fuel from a person in compliance with subsection (g)(2). A
person may not sell or consume special fuel if the special fuel dye or
marker concentration or coloration has been manipulated,
inadvertently or otherwise, after the special fuel has been removed
from a terminal or refinery rack for sale or use in Indiana. A person
who knowingly:
(1) violates; or
(2) aids and abets another to violate;
this subsection commits a Level 6 felony.
(i) A person may not engage in blending fuel for taxable use in
Indiana without collecting and remitting the tax due on the untaxed
portion of the fuel that is blended. A person who knowingly:
(1) violates; or
(2) aids and abets another to violate;
this subsection commits a Level 6 felony.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.33; P.L.85-1995, SEC.26; P.L.61-1996, SEC.4; P.L.1-1998,
SEC.81; P.L.158-2013, SEC.98.
IC 6-6-2.5-63
Failure of suppliers, permissive suppliers, importers, and blenders
to collect or timely remit tax; penalties
Sec. 63. (a) A supplier, permissive supplier, importer, or blender
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who knowingly fails to collect or timely remit tax otherwise required
to be paid to the department under section 35 of this chapter or
pursuant to a tax precollection agreement under section 35 of this
chapter is liable for the uncollected tax plus a penalty equal to one
hundred percent (100%) of the uncollected tax.
(b) Collection of a special fuel tax arising from an out-of-state
transaction does not in itself subject a supplier or permissive supplier
to the jurisdiction of Indiana for any tax liability arising outside of
this chapter.
(c) A person who fails or refuses to pay over to the state the tax on
special fuel at the time required in this chapter or who fraudulently
withholds or appropriates or otherwise uses the money or any portion
thereof belonging to the state commits a Level 6 felony.
(d) A person who negligently disregards any provision of this
chapter is subject to a civil penalty of five hundred dollars ($500) for
each separate occurrence of negligent disregard as determined by the
commissioner.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.34; P.L.65-1997, SEC.3; P.L.158-2013, SEC.99.
IC 6-6-2.5-64
Civil penalties; exemption
Sec. 64. (a) If any person liable for the tax files a false or
fraudulent return, there shall be added to the tax an amount equal to
the tax the person evaded or attempted to evade.
(b) The department shall impose a civil penalty of one thousand
dollars ($1,000) for a person's first occurrence of transporting special
fuel without adequate shipping papers as required under sections 40,
41(g), and 62(e) of this chapter, unless the person shall have
complied with rules adopted under IC 4-22-2. Each subsequent
occurrence described in this subsection is subject to a civil penalty of
five thousand dollars ($5,000).
(c) The department shall impose a civil penalty on the operator of
a vehicle of two hundred dollars ($200) for the initial occurrence, two
thousand five hundred dollars ($2,500) for the second occurrence,
and five thousand dollars ($5,000) for the third and each subsequent
occurrence of a violation of either:
(1) the prohibition of use of dyed or marked special fuel, or
both, on the Indiana public highways, except for a person that
qualifies for the federal fuel tax exemption under Section 4082
of the Internal Revenue Code and that is registered with the
department as a dyed fuel user; or
(2) the use of special fuel in violation of section 28(i) of this
chapter.
(d) A supplier that makes sales for export to a person:
(1) who does not have an appropriate export license; or
(2) without collection of the destination state tax on special fuel
nonexempt in the destination state;
shall be subject to a civil penalty equal to the amount of Indiana's
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special fuel tax in addition to the tax due.
(e) The department may impose a civil penalty of one thousand
dollars ($1,000) for each occurrence against every terminal operator
that fails to meet shipping paper issuance requirements under section
40 of this chapter.
(f) Each importer or transporter who knowingly imports undyed
or unmarked special fuel, or both, in a transport truck without:
(1) a valid importer license;
(2) a supplier license;
(3) an import verification number, if transporting in a vehicle
with a capacity of more than five thousand four hundred (5,400)
gallons; or
(4) a shipping paper showing on the paper's face as required
under this chapter that Indiana special fuel tax is not due;
is subject to a civil penalty of ten thousand dollars ($10,000) for each
occurrence described in this subsection.
(g) This subsection does not apply to a person if section 62(g) of
this chapter does not apply to the person. A:
(1) person that manipulates the dye or marker concentration of
special fuel or the coloration of special fuel after the special fuel
is removed from a terminal or refinery rack for sale or use in
Indiana; and
(2) person that receives the special fuel;
are jointly and severally liable for the special fuel tax due on the
portion of untaxed fuel plus a penalty equal to the greater of one
hundred percent (100%) of the tax due or one thousand dollars
($1,000).
(h) A person that engages in blending fuel for taxable sale or use
in Indiana and does not collect and remit all tax due on untaxed fuel
that is blended is liable for the tax due plus a penalty that is equal to
the greater of one hundred percent (100%) of the tax due or one
thousand dollars ($1,000).
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.35; P.L.85-1995, SEC.27; P.L.61-1996, SEC.5.
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:
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(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.
IC 6-6-2.5-66
Listed tax
Sec. 66. The special fuel tax is a listed tax for purposes of
IC 6-8.1.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-67
Use of tax revenues
Sec. 67. The tax collected on the use of special fuel shall be used
only for highway purposes and for payment of any part of the cost of
traffic policing and traffic safety incurred by the state or any of its
political subdivisions, as authorized by law.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-68
Transfer of funds to auditor; distribution
Sec. 68. (a) The administrator shall transfer the next twenty-five
million dollars ($25,000,000) of the taxes that are collected under this
chapter and received during a period beginning July 1 of a year and
ending June 30 of the immediately succeeding year to the auditor of
state for distribution in the following manner:
(1) Thirty percent (30%) to each of the counties, cities, and
towns eligible to receive a distribution from the local road and
street account under IC 8-14-2 and in the same proportion
among the counties, cities, and towns as funds are distributed
under IC 8-14-2-4.
(2) Thirty percent (30%) to each of the counties, cities, and
towns eligible to receive a distribution from the motor vehicle
highway account under IC 8-14-1 and in the same proportion
among the counties, cities, and towns as funds are distributed
from the motor vehicle highway account under IC 8-14-1.
(3) Forty percent (40%) to the Indiana department of
transportation.
(b) The auditor of state shall hold all amounts of collections
received from the administrator that are made during a particular
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month and shall distribute all of those amounts under subsection (a)
on the fifth day of the immediately succeeding month.
(c) All amounts distributed under subsection (a) may only be used
for purposes that money distributed from the motor vehicle highway
account may be expended under IC 8-14-1.
(d) All revenue collected under this chapter shall be used in the
same manner as the revenue collected under IC 6-6-1.1. The
administrator shall, after the transfers specified in subsection (a),
deposit the remainder of the revenues collected under this chapter in
the same manner that revenues are deposited under IC 6-6-1.1-802.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-69
Class actions for refund of tax; prerequisites
Sec. 69. A class action for the refund of a tax subject to this
chapter may not be maintained in any court, including the Indiana tax
court, on behalf of a person who has not complied with sections 32
and 33 of this chapter before the certification of a class. A refund of
taxes to a member of a class in a class action is subject to the time
limits set forth in sections 33 and 34 of this chapter based on the time
the class member filed the required claim for refund with the
department.
As added by P.L.277-1993(ss), SEC.44.
IC 6-6-2.5-70
Inspections
Sec. 70. (a) The department may conduct inspections for and
enforce the laws concerning coloration of diesel fuel violations,
sulfur content violations, marker violations, and shipping paper
violations at any place where taxable fuel is or may be loaded in
transport vehicles, produced, or stored. These places may include, but
are not limited to:
(1) a terminal;
(2) a fuel storage facility that is not a terminal;
(3) a retail fuel facility; or
(4) a designated inspection site (defined as any state highway
inspection station, weigh station, agricultural inspection station,
mobile station, or other location designated by the
commissioner).
(b) Inspections to determine violations under this chapter and
enforcement of this chapter may be conducted by the state police
department, agents of the department, Indiana state police motor
carrier inspectors (in addition to their duties defined under
IC 10-11-2-26), and any other law enforcement officer through
procedures established by the department. Agents of the department
have the same power and authority provided to authorized personnel
under IC 16-44-2-11 and IC 16-44-2-12.
(c) The department may determine and approve all equipment
used to test dyes, markers, and the chemical composition of fuel
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inspected under this chapter.
As added by P.L.18-1994, SEC.37. Amended by P.L.85-1995,
SEC.29; P.L.2-2003, SEC.37.
IC 6-6-2.5-71
Sealing special fuel or kerosene pump; compliance; penalty
Sec. 71. (a) The department or any agent of the department may
seal a special fuel or kerosene pump or impound a vehicle that does
not have a sealable pump and post a sign that states that transactions
involving special fuel or kerosene may not be made at the person's
location if any of the following occur:
(1) A person becomes delinquent in payment of a tax due under
this chapter.
(2) There is evidence that the revenue of the seller of fuel is in
jeopardy.
(3) A person sells special fuel or kerosene without being
licensed as required by this chapter.
(4) A person sells special fuel or kerosene without being bonded
as required by the department.
(5) A person sells fuel that is taxable under this chapter without
charging special fuel tax. However, this subdivision does not
apply to a seller that acts in good faith and sells undyed special
fuel to a person with a valid tax exemption certificate on file
with the seller.
(6) A person sells dyed or marked special fuel for use in a motor
vehicle operated on a public highway.
(b) A pump sealed under subsection (a) may remain sealed and a
sign posted under subsection (a) may remain posted until all of the
following have occurred:
(1) All reports are filed and the fees and taxes imposed under
this chapter are paid in full.
(2) The interest and penalties imposed under this chapter,
IC 6-8.1-10-1, and IC 6-8.1-10-2 (repealed) are paid in full.
(3) The license required by this chapter is obtained.
(4) The bond, letter of credit, or cash deposit required by this
chapter is provided in the amount required by the department.
(c) A person that sells special fuel or kerosene in Indiana shall
allow the agents of the department to seal gallonage totalizers of
metered pumps operated by or on behalf of the person selling special
fuel or kerosene.
(d) If the department determines that a person is selling special
fuel or kerosene from a metered pump in Indiana without an
effectively sealable gallonage totalizer, the seller, at the department's
request, shall:
(1) adapt the pump to the department's specifications so that the
pump may be effectively sealed; or
(2) replace, in whole or in part, the pump with a pump
employing an effectively sealable gallonage totalizer, as
determined by the department.
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(e) A person's failure to comply with subsection (c) or (d) shall be
considered evidence that the revenue of the person is in jeopardy.
(f) A person that, without authorization, removes, alters, defaces,
or covers a sign that:
(1) is posted by the department; and
(2) states that transactions involving special fuel or kerosene
may not be made at a location;
commits a Class B misdemeanor. However, the offense is a Level 6
felony if the offense is committed with intent to evade the tax
imposed by this chapter or defraud the state.
(g) A person that sells special fuel or kerosene shall notify the
department of the following:
(1) A broken fuel pump seal.
(2) A removed, altered, defaced, or covered sign that was posted
by the department.
(h) A person that sells special fuel or kerosene that fails to notify
the department, as required by subsection (g), after:
(1) a fuel pump seal is broken; or
(2) a sign that was posted by the department is removed, altered,
defaced, or covered;
commits a Level 6 felony.
As added by P.L.85-1995, SEC.30. Amended by P.L.158-2013,
SEC.100.
IC 6-6-2.5-72
Reports; electronic filing
Sec. 72. The administrator may require that all reports required to
be filed under section 56.5, 57, or 60 of this chapter must be filed in
an electronic format prescribed by the administrator.
As added by P.L.176-2006, SEC.4.
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