GroundRules
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- IC 6-6-2.5-19 · "Rack"
- IC 6-6-2.5-20 · "Received"
- IC 6-6-2.5-21 · "Retailer"
- IC 6-6-2.5-22 · "Special fuel"
- IC 6-6-2.5-22.5 · "Special fuel gallon"
- IC 6-6-2.5-23 · "Supplier"
- IC 6-6-2.5-24 · "Terminal"
- IC 6-6-2.5-25 · "Terminal operator"
- IC 6-6-2.5-25.1 · "Transfer in bulk into or within a terminal"
- IC 6-6-2.5-25.9 · "Transporter"
- IC 6-6-2.5-26 · "Transmix"
- IC 6-6-2.5-26.1 · "Transport truck"
- IC 6-6-2.5-26.2 · "Two party exchange"
- IC 6-6-2.5-26.5 · "Truck stop"
- IC 6-6-2.5-27 · "Wholesaler"
- IC 6-6-2.5-28 · License tax; presumptions; computation; liability for collection and remittance; sulfur content; penalty
- IC 6-6-2.5-29 · Inventory tax; exclusions; amount
- IC 6-6-2.5-30 · Exemptions from special fuel tax; provision of export information; refunds
- IC 6-6-2.5-30.5 · Exemption from special fuel tax; restricted personal, noncommercial use
- IC 6-6-2.5-31 · Exempted special fuels; dye requirements and specifications; markers
- IC 6-6-2.5-32 · Refunds; circumstances; claims; investigations
- IC 6-6-2.5-32.5 · Refund of special fuel tax; qualification; claim for refund
- IC 6-6-2.5-32.7 · Refund of special fuel tax; compressed natural gas product fuel station; computation; collection allowance
- IC 6-6-2.5-33 · Payment of interest on refund claim
- IC 6-6-2.5-34 · Supplier deduction for gallons purchased; prohibition; customer refunds; application
- IC 6-6-2.5-35 · Collection and remittance of special fuel tax
- IC 6-6-2.5-36 · Remittance of tax; procedures; deadline
- 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
- IC 6-6-2.5-38 · Duties and responsibilities of supplier in collection of tax; liability
- IC 6-6-2.5-39 · Consumption of tax-exempt dyed or marked fuel for nonexempt purpose; remittance of tax
- IC 6-6-2.5-40 · Transportation of special fuel; requirements and procedures; violations
- IC 6-6-2.5-41 · Licenses
- IC 6-6-2.5-42 · Application for license; form and content; investigation
- IC 6-6-2.5-43 · Repealed
- IC 6-6-2.5-44 · Surety bond or cash deposit; filing by applicants
- IC 6-6-2.5-45 · Disclosure of financial records; increase in bond or cash deposit
- IC 6-6-2.5-46 · Filing of new bond; conditions; cancellation of license; reduction of cash deposit by judgment; additional deposit
- IC 6-6-2.5-47 · Deposit insufficient to ensure payment; written demand to file new bond; requirements; cancellation of license
- IC 6-6-2.5-48 · Release of surety from liability; written request; notice; cancellation
- IC 6-6-2.5-49 · Denial of license; hearing; notice
- IC 6-6-2.5-50 · Issuance of license
- IC 6-6-2.5-51 · Validity of license
- IC 6-6-2.5-52 · Transfer of license; prohibition
- IC 6-6-2.5-53 · Display of license at place of business
- IC 6-6-2.5-54 · Discontinuance of business; surrender of license
- IC 6-6-2.5-55 · Notice of discontinuance, sale, or transfer of business; content; liability
- IC 6-6-2.5-56 · Repealed
- IC 6-6-2.5-56.5 · Suppliers, permissive suppliers, and licensed importers; reporting requirements; violations
- IC 6-6-2.5-57 · Terminal operators; reporting requirements; inventory records
- IC 6-6-2.5-58 · Final report upon discontinuance, sale, or transfer of business or revocation of license; payment of taxes and penalties
- IC 6-6-2.5-59 · Exporters; reporting requirements
- IC 6-6-2.5-60 · Transporters; reporting requirements; failure to report; penalty; waiver of report
- IC 6-6-2.5-61 · Composite and modified reports
- IC 6-6-2.5-62 · Special fuel restrictions; violations; exemptions
- IC 6-6-2.5-63 · Failure of suppliers, permissive suppliers, importers, and blenders to collect or timely remit tax; penalties
- IC 6-6-2.5-64 · Civil penalties; exemption
- IC 6-6-2.5-65 · Shipping documents; violations; impoundment, seizure, and sale of vehicle; evidence; release
- IC 6-6-2.5-66 · Listed tax
- IC 6-6-2.5-67 · Use of tax revenues
- IC 6-6-2.5-68 · Deposit of revenue
- IC 6-6-2.5-69 · Class actions for refund of tax; prerequisites
- IC 6-6-2.5-70 · Inspections
- IC 6-6-2.5-71 · Sealing special fuel or kerosene pump; compliance; penalty
- IC 6-6-2.5-72 · Reports; electronic filing
- IC 6-6-4.1-1 · Definitions
- IC 6-6-4.1-2 · Applicability of chapter
- IC 6-6-4.1-3 · Leased motor vehicles
- IC 6-6-4.1-4 · Imposition of tax; rates; computation of amount of fuel consumed in Indiana
- IC 6-6-4.1-4.3 · Repealed
- IC 6-6-4.1-4.5 · Repealed
- IC 6-6-4.1-4.7 · Certification for proportional use credit
- IC 6-6-4.1-4.8 · Claim for proportional use credit
- IC 6-6-4.1-5 · Disposition of tax revenue
- IC 6-6-4.1-6 · Credits against tax
- IC 6-6-4.1-7 · Computation of credits; refunds; interest
- IC 6-6-4.1-7.1 · Class action for refund of tax; prerequisites
- IC 6-6-4.1-8 · Bond, letter of credit, or cash deposit; furnishing; release from liability; retaining cash deposit
- IC 6-6-4.1-9 · Presumption of consumption rate
- IC 6-6-4.1-10 · Quarterly reports; exemptions
- IC 6-6-4.1-11 · Pooled services; joint reports; calculation of tax; contents of reports
- IC 6-6-4.1-12 · Annual permit, cab card, and emblem; exemption
- IC 6-6-4.1-13 · Special trip permits; repair and maintenance permits
- IC 6-6-4.1-14 · Reciprocity
- IC 6-6-4.1-14.5 · Agreements; limitations; transmittals
- IC 6-6-4.1-15 · Enforcement
- IC 6-6-4.1-16 · Agreements for cooperative audit of reports and returns
- IC 6-6-4.1-17 · Suspension or revocation of permit or temporary authorization; reinstatement
- IC 6-6-4.1-18 · Violations; penalties
- IC 6-6-4.1-19 · Impoundment of commercial motor vehicle; release of cargo
- IC 6-6-4.1-20 · Failure to keep books and records; penalty
- IC 6-6-4.1-21 · Repealed
- IC 6-6-4.1-22 · Carriers; interest on nonpayment
- IC 6-6-4.1-23 · Penalty
- IC 6-6-4.1-24 · Proposed assessment; protest; hearing
- IC 6-6-4.1-25 · Registration or licensure of vehicle required to obtain annual motor carrier fuel tax permit or license; proof of issuance of permit or license
- IC 6-6-4.1-26 · Issuance of excess size or weight permit; proof of registration under this chapter or International Fuel Tax Agreement
- IC 6-6-4.1-27 · Information sharing; confidential information
- IC 6-6-5-0.1 · Application of certain amendments to chapter
- IC 6-6-5-0.5 · Application
- IC 6-6-5-1 · Definitions; applicability