{"data":{"id":"us-in/ic-6-6-13-12","jurisdiction":"us-in","citation":"IC 6-6-13-12","heading":"Excise tax collected held in trust; personal liability","body":"Sec. 12. The aviation fuel excise taxes a retailer collects on the sale of aviation fuel belong to the state. Except as provided in section 11 of this chapter, a retailer shall hold the money in trust for the state and for payment to the department. A retailer shall report and remit state gross retail and use taxes through the department's online tax filing program. 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.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 13. Aviation Fuel Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-13-12","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ff94f46b474c052658b08a6a24e1c4a57a101e7ee3dad16289756c8adf9550a9","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-13-11","next":"us-in/ic-6-6-13-13"},"notice":"GroundRules: Original legal text. Not legal advice."}