{"data":{"id":"us-in/ic-6-2.5-3.5-16","jurisdiction":"us-in","citation":"IC 6-2.5-3.5-16","heading":"Remittance of gasoline use tax to the department","body":"Sec. 16. A qualified distributor, a refiner, or a terminal operator that sells gasoline for delivery to a retail merchant located in Indiana shall remit the gasoline use tax to the department for each gallon of gasoline sold. The person shall remit that amount regardless of the amount of gasoline use tax that the person has actually collected under this chapter. However, the person is entitled to deduct and retain the amounts prescribed in IC 6-2.5-6-10 and IC 6-2.5-6-11.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 3.5. Collection of Use Tax on Gasoline"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-3.5-16","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"6a5a4a20349716b671549553721dcda8474ad443cca54d7652247e035b7140b0","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-3.5-15","next":"us-in/ic-6-2.5-3.5-17"},"notice":"GroundRules: Original legal text. Not legal advice."}