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2023 Indiana Code
Title 6. Taxation
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 2.5. Special Fuel Tax
- 6-6-2.5-1. "Alternative Fuel"
- 6-6-2.5-1-b. "Alternative Fuel"
- 6-6-2.5-1.5. "Biodiesel"
- 6-6-2.5-2. "Blender"
- 6-6-2.5-3. "Blending"
- 6-6-2.5-4. "Bulk End User"
- 6-6-2.5-5. "Bulk Plant"
- 6-6-2.5-6. "Commissioner"
- 6-6-2.5-6.5. "Compressed Natural Gas Product Fuel Station"
- 6-6-2.5-7. "Department"
- 6-6-2.5-8. "Destination State"
- 6-6-2.5-8.5. "Dyed Fuel User"
- 6-6-2.5-9. "Export"
- 6-6-2.5-10. "Exporter"
- 6-6-2.5-11. Repealed
- 6-6-2.5-12. "Heating Oil"
- 6-6-2.5-13. "Import"
- 6-6-2.5-13.1. "Import Verification Number"
- 6-6-2.5-14. "Invoiced Gallons"
- 6-6-2.5-15. "Liquid"
- 6-6-2.5-16. "Motor Vehicle"
- 6-6-2.5-16.1. "Permissive Supplier"
- 6-6-2.5-16.5. "Natural Gas Product"
- 6-6-2.5-17. "Person"
- 6-6-2.5-18. "Public Highway"
- 6-6-2.5-19. "Rack"
- 6-6-2.5-20. "Received"
- 6-6-2.5-21. "Retailer"
- 6-6-2.5-22. "Special Fuel"
- 6-6-2.5-22.5. "Special Fuel Gallon"
- 6-6-2.5-23. "Supplier"
- 6-6-2.5-24. "Terminal"
- 6-6-2.5-25. "Terminal Operator"
- 6-6-2.5-25.1. "Transfer in Bulk Into or Within a Terminal"
- 6-6-2.5-25.9. "Transporter"
- 6-6-2.5-26. "Transmix"
- 6-6-2.5-26.1. "Transport Truck"
- 6-6-2.5-26.2. "Two Party Exchange"
- 6-6-2.5-26.5. "Truck Stop"
- 6-6-2.5-27. "Wholesaler"
- 6-6-2.5-28. License Tax; Presumptions; Computation; Liability for Collection and Remittance; Sulfur Content; Penalty
- 6-6-2.5-29. Inventory Tax; Exclusions; Amount
- 6-6-2.5-30. Exemptions From Special Fuel Tax; Provision of Export Information; Refunds
- 6-6-2.5-30.5. Exemption From Special Fuel Tax; Restricted Personal, Noncommercial Use
- 6-6-2.5-31. Exempted Special Fuels; Dye Requirements and Specifications; Markers
- 6-6-2.5-32. Refunds; Circumstances; Claims; Investigations
- 6-6-2.5-32.5. Refund of Special Fuel Tax; Qualification; Claim for Refund
- 6-6-2.5-32.7. Refund of Special Fuel Tax; Compressed Natural Gas Product Fuel Station; Computation; Collection Allowance
- 6-6-2.5-33. Payment of Interest on Refund Claim
- 6-6-2.5-34. Supplier Deduction for Gallons Purchased; Prohibition; Customer Refunds; Application
- 6-6-2.5-35. Collection and Remittance of Special Fuel Tax
- 6-6-2.5-36. Remittance of Tax; Procedures; Deadline
- 6-6-2.5-37. Costs of Collection, Reporting, and Remittance; Retention of Portion of Remittance; Amount; Failure to Report or Remit on Time
- 6-6-2.5-38. Duties and Responsibilities of Supplier in Collection of Tax; Liability
- 6-6-2.5-39. Consumption of Tax-Exempt Dyed or Marked Fuel for Nonexempt Purpose; Remittance of Tax
- 6-6-2.5-40. Transportation of Special Fuel; Requirements and Procedures; Violations
- 6-6-2.5-41. Licenses
- 6-6-2.5-42. Application for License; Form and Content; Investigation
- 6-6-2.5-43. Repealed
- 6-6-2.5-44. Surety Bond or Cash Deposit; Filing by Applicants
- 6-6-2.5-45. Disclosure of Financial Records; Increase in Bond or Cash Deposit
- 6-6-2.5-46. Filing of New Bond; Conditions; Cancellation of License; Reduction of Cash Deposit by Judgment; Additional Deposit
- 6-6-2.5-47. Deposit Insufficient to Ensure Payment; Written Demand to File New Bond; Requirements; Cancellation of License
- 6-6-2.5-48. Release of Surety From Liability; Written Request; Notice; Cancellation
- 6-6-2.5-49. Denial of License; Hearing; Notice
- 6-6-2.5-50. Issuance of License
- 6-6-2.5-51. Validity of License
- 6-6-2.5-52. Transfer of License; Prohibition
- 6-6-2.5-53. Display of License at Place of Business
- 6-6-2.5-54. Discontinuance of Business; Surrender of License
- 6-6-2.5-55. Notice of Discontinuance, Sale, or Transfer of Business; Content; Liability
- 6-6-2.5-56. Repealed
- 6-6-2.5-56.5. Suppliers, Permissive Suppliers, and Licensed Importers; Reporting Requirements; Violations
- 6-6-2.5-57. Terminal Operators; Reporting Requirements; Inventory Records
- 6-6-2.5-58. Final Report Upon Discontinuance, Sale, or Transfer of Business or Revocation of License; Payment of Taxes and Penalties
- 6-6-2.5-59. Exporters; Reporting Requirements
- 6-6-2.5-60. Transporters; Reporting Requirements; Failure to Report; Penalty; Waiver of 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 Blenders to Collect or Timely Remit Tax; Penalties
- 6-6-2.5-64. Civil Penalties; Exemption
- 6-6-2.5-65. Shipping Documents; Violations; Impoundment, Seizure, and Sale of Vehicle; Evidence; Release
- 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
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