GroundRules
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- IC 6-6-11-27 · Repealed
- IC 6-6-11-28 · Enforcement; lessors of dockage space, slips, or storage space; information
- IC 6-6-11-29 · Transfer of money collected by BMV
- IC 6-6-11-30 · Excise tax summary
- IC 6-6-11-31 (Version a) · Boat excise tax fund; state welfare and tuition support allocation amount
- IC 6-6-11-31 (Version b) · Boat excise tax fund; state welfare and tuition support allocation amount
- IC 6-6-11-32 · Repealed
- IC 6-6-11-33 · County treasurer; duties
- IC 6-6-11-34 · Repealed
- IC 6-6-11-35 · Repealed
- IC 6-6-11-36 · Indebtedness of political or municipal corporations; assessed valuation
- IC 6-6-12-1 · Applicability
- IC 6-6-12-2 · Applicable after 2013
- IC 6-6-12-3 · "Carrier"
- IC 6-6-12-4 · "Road tax"
- IC 6-6-12-5 · Tax credit claim
- IC 6-6-12-6 · Tax credit amount
- IC 6-6-12-7 · Procedure for claiming credit
- IC 6-6-12-8 · Refundable credit
- IC 6-6-12-9 · False statement; fraudulent fuel receipts; penalties
- IC 6-6-13-1 · Applicability
- IC 6-6-13-2 · "Aviation fuel"
- IC 6-6-13-3 · "Department"
- IC 6-6-13-4 · "Person"
- IC 6-6-13-5 · "Retailer"
- IC 6-6-13-6 · Excise tax imposed
- IC 6-6-13-7 · Exempt entities
- IC 6-6-13-8 · Exemption certificates
- IC 6-6-13-9 · Schedule of remittance
- IC 6-6-13-10 · Method of remittance
- IC 6-6-13-11 · Collection allowance
- IC 6-6-13-12 · Excise tax collected held in trust; personal liability
- IC 6-6-13-13 · Failure to collect or remit; monetary penalties; criminal liability
- IC 6-6-13-14 · Listed tax
- IC 6-6-13-15 · Deposit of aviation fuel excise tax revenue
- IC 6-6-14-1 · "Alternative fuel"
- IC 6-6-14-2 · "Department"
- IC 6-6-14-3 · "Special fuel"
- IC 6-6-14-4 · Alternative fuel decals; annual fees
- IC 6-6-14-5 · Temporary trip permits
- IC 6-6-14-6 · Propane dealer license
- IC 6-6-14-7 · Alternative fuel decal application
- IC 6-6-14-8 · Affixing an alternative fuel decal; replacement
- IC 6-6-14-9 · Alternative fuel decal; use of alternative fuels
- IC 6-6-15-1 · Applicability
- IC 6-6-15-2 · Definitions
- IC 6-6-15-3 · Imposition of the heavy equipment rental excise tax; rate of tax; collection
- IC 6-6-15-4 · Exemptions
- IC 6-6-15-5 · Liability for tax; collection
- IC 6-6-15-6 · Payment and sourcing of the tax; credit for misclassification
- IC 6-6-15-7 (Version a) · Heavy equipment rental excise tax account; distributions and apportionment of the tax
- IC 6-6-15-7 (Version b) · Heavy equipment rental excise tax account; distributions and apportionment of the tax
- IC 6-6-16-1 · Definitions
- IC 6-6-16-2 · Imposition of tax; tax rate
- IC 6-6-16-3 · Exemptions
- IC 6-6-16-4 · Shared vehicle driver liable for tax
- IC 6-6-16-5 · Manner of imposition; payment; collection; filing of return
- IC 6-6-16-6 (Version a) · Distributions; apportionment among taxing districts in the county
- IC 6-6-16-6 (Version b) · Distributions; apportionment among taxing districts in the county
- IC 6-7-1-0.3 · Repealed
- IC 6-7-1-0.4 · Repealed
- IC 6-7-1-1 · Purpose; liability for tax
- IC 6-7-1-2 · "Cigarette"
- IC 6-7-1-3 · "Individual package"
- IC 6-7-1-4 · "Person" or "company"
- IC 6-7-1-5 · "Department"
- IC 6-7-1-6 · "Distributor"
- IC 6-7-1-7 · "Retailer"
- IC 6-7-1-7.5 · "Consumer"
- IC 6-7-1-8 · "Consumption", "consume"
- IC 6-7-1-9 · "Stamps"
- IC 6-7-1-10 · "Counterfeit stamp"
- IC 6-7-1-11 · "Drop shipment"
- IC 6-7-1-12 · Rate of taxation
- IC 6-7-1-13 · Repealed
- IC 6-7-1-13.5 · Carriers; liability for unpaid taxes
- IC 6-7-1-14 · Levy, assessment, and imposition of tax on cigarettes; payment of tax evidenced by stamps; separation of price and tax
- IC 6-7-1-15 · Department as official agent of state to administer and enforce chapter; salaries and expenses; powers
- IC 6-7-1-15.1 · Metered tax stamping machines; recharging
- IC 6-7-1-16 · Distributor's registration certificate; application fee; bond; refunds
- IC 6-7-1-16.5 · Circumstances under which the department may institute a suit upon a distributor's bond or letter of credit; supplemental to other remedies
- IC 6-7-1-17 · Distributors as agents of state for collection of tax; purchase of revenue stamps; execution of bond
- IC 6-7-1-17.2 · Revocation or suspension of distributor's registration certificate; hearings
- IC 6-7-1-17.5 · Credit against the cost of certain stamps
- IC 6-7-1-18 · Invoices
- IC 6-7-1-18.5 · Cigarette tax inapplicable to certain sales or other dispositions; exception; burden of proof
- IC 6-7-1-19 · Distributors' records and reports
- IC 6-7-1-19.5 · Transporting cigarettes without stamps affixed; invoice or delivery ticket requirement; exceptions
- IC 6-7-1-20 · Repealed
- IC 6-7-1-21 · Selling packages with counterfeit stamps; affixing used stamps; offenses
- IC 6-7-1-22 · Record keeping violations; offense
- IC 6-7-1-23 · Other violations; offense
- IC 6-7-1-24 · Sale or possession of cigarettes without payment of tax or stamps affixed; seizure; forfeiture; redemption penalty; offenses; exceptions
- IC 6-7-1-25 · Search warrants for untaxed cigarettes
- IC 6-7-1-26 · Repealed
- IC 6-7-1-27 · Mutilated stamps; replacement; unused stamps; refund; written authorization of department to sell or transfer stamps
- IC 6-7-1-28 · Repealed
- IC 6-7-1-28.1 · Taxes, registration fees, fines, and penalties collected; disposition
- IC 6-7-1-29 · Repealed
- IC 6-7-1-29.1 · Cigarette tax fund; annual appropriations to department of natural resources and state construction fund