{"data":{"id":"us-in/ic-6-6-2.5-38","jurisdiction":"us-in","citation":"IC 6-6-2.5-38","heading":"Duties and responsibilities of supplier in collection of tax; liability","body":"Sec. 38. The tax the supplier collects on the sale of special fuel belongs to the state. A supplier shall hold the money in trust for the state and for payment to the department as provided in this chapter. 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 2.5. Special Fuel Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-2.5-38","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1c9ff73d520fa482a39f8ace231bba6ebcf3d1a502c55df8df7122186f13c74b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-2.5-37","next":"us-in/ic-6-6-2.5-39"},"notice":"GroundRules: Original legal text. Not legal advice."}