reglab/housing_qa huggingface dataset:
IN Code § 6-6-2.5-48 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-48. Release of Surety From Liability; Written Request; Notice; Cancellation

Sec. 48. (a) Sixty (60) days after making a written request for release to the commissioner, the surety of a bond furnished by a licensee is released from any liability to the state accruing on the bond after the sixty (60) day period. The release does not affect any liability accruing before the expiration of the sixty (60) day period.(b) The commissioner shall promptly notify the licensee furnishing the bond that a release has been requested. Unless the licensee obtains a new bond that meets the requirements of this chapter and files with the commissioner the new bond within the sixty (60) day period, the commissioner shall cancel the license.(c) Sixty (60) days after making a written request for release to the commissioner, the cash deposit provided by a licensee is canceled as security for any obligation accruing after the expiration of the sixty (60) day period. However, the commissioner may retain all or part of the cash deposit for up to three (3) years and one (1) day as security for any obligations accruing before the effective date of the cancellation. Any part of the deposit that is not retained by the commissioner shall be released to the licensee. Before the expiration of the sixty (60) day period, the licensee must provide the commissioner with a bond that satisfies the requirements of this chapter or the commissioner shall cancel the license.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-49 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-49. Denial of License; Hearing; Notice

Sec. 49. Before being denied a license, the department shall grant the applicant a hearing of which the applicant shall be given at least five (5) days written notice.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-50 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-50. Issuance of License

Sec. 50. If the application and bond are approved, the department shall issue a license and as many copies as the licensee has places of business for which a license is required.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-51 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-51. Validity of License

Sec. 51. A license is valid until suspended, revoked for cause, or canceled.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-52 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-52. Transfer of License; Prohibition

Sec. 52. No license is transferable to another person or to another place of business.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-53 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-53. Display of License at Place of Business

Sec. 53. Each license shall be preserved and conspicuously displayed at the place of business for which it is issued.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-54 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-54. Discontinuance of Business; Surrender of License

Sec. 54. Upon the discontinuance of the business, the license issued for the place shall be immediately surrendered to the department.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-55 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-55. Notice of Discontinuance, Sale, or Transfer of Business; Content; Liability

Sec. 55. Whenever any person licensed to do business under this chapter discontinues, sells, or transfers the business, the licensee shall immediately notify the department in writing of the discontinuance, sale, or transfer. The notice shall give the date of discontinuance, sale, or transfer and in the event of the sale or transfer of the business, the name and address of the purchaser or transferee. The licensee shall be liable for all taxes, interest, and penalties that accrue or may be owing and any criminal liability for misuse of the license that occurs prior to issuance of the notice.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-56.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-56.5. Suppliers, Permissive Suppliers, and Licensed Importers; Reporting Requirements; Violations

Sec. 56.5. (a) For the purpose of determining the amount of special tax due, every supplier shall file with the department on forms prescribed and furnished by the department a verified statement by the supplier. The department may require the reporting of any information reasonably necessary to determine the amount of special fuel tax due.(b) The reports required by this section that contain information for the preceding calendar month shall be filed before the twentieth day of each month.(c) Each supplier and permissive supplier shall separately report:(1) all loads of special fuel received by the supplier or permissive supplier for export to another state; and(2) all loads of special fuel removed by the supplier or permissive supplier out of an out-of-state terminal for delivery to Indiana and sold tax free to persons for import into Indiana;in accordance with the shipping papers issued by the terminal operator. A person who knowingly violates this subsection commits a Level 6 felony.(d) Each licensed importer shall file monthly with the department a verified sworn statement of operations within Indiana and any other information with respect to the source and means of transportation of special fuel as the department may require and on forms prescribed and furnished by the department. A person who knowingly violates this subsection commits a Level 6 felony.As added by P.L.65-1997, SEC.2. Amended by P.L.158-2013, SEC.97.
IN Code § 6-6-2.5-57 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-57. Terminal Operators; Reporting Requirements; Inventory Records

Sec. 57. (a) Each person operating a terminal in Indiana shall file monthly reports of operations within Indiana on forms prescribed by the department. The department may require the reporting of any information it considers reasonably necessary.(b) For purposes of reporting and determining tax liability under this chapter, every licensee shall maintain inventory records as required by the department.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-58 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-58. Final Report Upon Discontinuance, Sale, or Transfer of Business or Revocation of License; Payment of Taxes and Penalties

Sec. 58. Every licensee shall, upon the discontinuance, sale, or transfer of the business or upon the cancellation or revocation of a license, make a report as required under this chapter marked "Final Report", and shall pay all special fuel taxes and penalties that may be due the state except as may otherwise be provided by law. The payment shall be made to the department in accordance with sections 35 and 36 of this chapter.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-59 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-59. Exporters; Reporting Requirements

Sec. 59. Each person operating as an exporter shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of special fuel exported from Indiana. The department may require the reporting of any information it considers reasonably necessary. However, the report shall contain the following information:(1) The special fuel loaded in Indiana for delivery outside of Indiana.(2) The gallons delivered to taxing jurisdictions outside Indiana.(3) The name and federal employer identification number of the receiver of the exported special fuel.(4) The date of the shipments.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-60 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-60. Transporters; Reporting Requirements; Failure to Report; Penalty; Waiver of Report

Sec. 60. (a) Each person operating as a transporter in Indiana shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of special fuel transported in Indiana. The department may require the reporting of any information it considers reasonably necessary to track the movement of special fuel in Indiana.(b) If a transporter fails to make the reports required by this section, the person is subject to a civil penalty of one thousand dollars ($1,000) for each violation, as reasonably determined by the department.(c) The reports required by this section are for information purposes only and the commissioner may waive the filing of the reports if the reports are unnecessary for the proper administration of this chapter.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-61 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-61. Composite and Modified Reports

Sec. 61. The department may aggregate the information required in any of the reports required by this chapter into one (1) or more composite or modified reports in order to avoid duplicate reporting.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-63 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-63. Failure of Suppliers, Permissive Suppliers, Importers, and Blenders to Collect or Timely Remit Tax; Penalties

Sec. 63. (a) A supplier, permissive supplier, importer, or blender who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 35 of this chapter or pursuant to a tax precollection agreement under section 35 of this chapter is liable for the uncollected tax plus a penalty equal to one hundred percent (100%) of the uncollected tax.(b) Collection of a special fuel tax arising from an out-of-state transaction does not in itself subject a supplier or permissive supplier to the jurisdiction of Indiana for any tax liability arising outside of this chapter.(c) A person who fails or refuses to pay over to the state the tax on special fuel at the time required in this chapter or who fraudulently withholds or appropriates or otherwise uses the money or any portion thereof belonging to the state commits a Level 6 felony.(d) A person who negligently disregards any provision of this chapter is subject to a civil penalty of five hundred dollars ($500) for each separate occurrence of negligent disregard as determined by the commissioner.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.34; P.L.65-1997, SEC.3; P.L.158-2013, SEC.99.
IN Code § 6-6-2.5-65 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-65. Shipping Documents; Violations; Impoundment, Seizure, and Sale of Vehicle; Evidence; Release

Sec. 65. (a) If a person is found operating a motor vehicle in violation of section 40(b), 40(c), or 62(e) of this chapter, the vehicle and its cargo is subject to impoundment, seizure, and subsequent sale, in accordance with IC 6-8.1. The failure of the operator of a motor vehicle to have on-board when loaded a terminal-issued bill of lading with a destination state machine printed on its face or which fails to meet the descriptive annotation requirements in section 40(b), 41(g)(2), 41(g)(3), or 62(e) of this chapter, whichever may apply, shall be presumptive evidence of a violation sufficient to warrant impoundment and seizure of the vehicle and its cargo.(b) After a person:(1) is found in violation of section 62(c) of this chapter; and(2) pays the tax due to the state;the department shall issue a release to the person. The release must permit the dyed or marked special fuel, or both, that is the subject of the violation to be consumed on Indiana public highways within a grace period of twenty-four (24) hours after the time that the release is issued. After the grace period expires, the person shall be considered in violation of section 62(c) of this chapter if the person or the person's agent operates or maintains the same motor vehicle on an Indiana public highway with special fuel containing dye or a marker, or both.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.36; P.L.85-1995, SEC.28; P.L.61-1996, SEC.6.
IN Code § 6-6-2.5-66 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-66. Listed Tax

Sec. 66. The special fuel tax is a listed tax for purposes of IC 6-8.1.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-67 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-67. Use of Tax Revenues

Sec. 67. The tax collected on the use of special fuel shall be used only for highway purposes and for payment of any part of the cost of traffic policing and traffic safety incurred by the state or any of its political subdivisions, as authorized by law.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-68 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-68. Deposit of Revenue

Sec. 68. (a) Each month, the first one and five tenths percent (1.5%) of revenue collected under this chapter shall be deposited in the motor carrier regulation fund administered by the department.(b) All revenue collected under this chapter that remains after the distribution of revenue specified under subsection (a) shall be used in the same manner as the revenue collected under IC 6-6-1.1. The administrator shall deposit the revenues collected under this chapter that remain after the distribution of revenues specified under subsection (a) in the same manner that revenues are deposited under IC 6-6-1.1-802.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.218-2017, SEC.44; P.L.185-2018, SEC.5.
IN Code § 6-6-2.5-69 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-69. Class Actions for Refund of Tax; Prerequisites

Sec. 69. A class action for the refund of a tax subject to this chapter may not be maintained in any court, including the Indiana tax court, on behalf of a person who has not complied with sections 32 and 33 of this chapter before the certification of a class. A refund of taxes to a member of a class in a class action is subject to the time limits set forth in sections 33 and 34 of this chapter based on the time the class member filed the required claim for refund with the department.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-70 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-70. Inspections

Sec. 70. (a) The department may conduct inspections for and enforce the laws concerning coloration of diesel fuel violations, sulfur content violations, marker violations, and shipping paper violations at any place where taxable fuel is or may be loaded in transport vehicles, produced, or stored. These places may include, but are not limited to:(1) a terminal;(2) a fuel storage facility that is not a terminal;(3) a retail fuel facility; or(4) a designated inspection site (defined as any state highway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the commissioner).(b) Inspections to determine violations under this chapter and enforcement of this chapter may be conducted by the state police department, agents of the department, Indiana state police motor carrier inspectors (in addition to their duties defined under IC 10-11-2-26), and any other law enforcement officer through procedures established by the department. Agents of the department have the same power and authority provided to authorized personnel under IC 16-44-2-11 and IC 16-44-2-12.(c) The department may determine and approve all equipment used to test dyes, markers, and the chemical composition of fuel inspected under this chapter.As added by P.L.18-1994, SEC.37. Amended by P.L.85-1995, SEC.29; P.L.2-2003, SEC.37.
IN Code § 6-6-2.5-72 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-72. Reports; Electronic Filing

Sec. 72. The administrator may require that all reports required to be filed under section 56.5, 57, or 60 of this chapter must be filed in an electronic format prescribed by the administrator.As added by P.L.176-2006, SEC.4.
IN Code § 6-6-4.1-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-1. Definitions

Sec. 1. As used in this chapter:(a) "Carrier" means a person who operates or causes to be operated a commercial motor vehicle on any highway in Indiana.(b) "Commercial motor vehicle" means a vehicle which is listed in section 2(a) of this chapter and which is not excluded from the application of this chapter under section 2(b) of this chapter.(c) "Commissioner" means the commissioner of the Indiana department of state revenue.(d) "Declared gross weight" means the weight at which a motor vehicle is registered with:(1) the bureau of motor vehicles; or(2) a state other than Indiana.(e) "Department" means the Indiana department of state revenue.(f) "Diesel gallon equivalent" means the amount of an alternative fuel or natural gas product that produces the same number of British thermal units of energy as a gallon of diesel fuel.(g) "Gasoline gallon equivalent" means the amount of an alternative fuel or natural gas product that produces the same number of British thermal units of energy as a gallon of gasoline.(h) "Highway" means the entire width between the boundary lines of every publicly maintained way that is open in any part to the use of the public for purposes of vehicular travel.(i) "Motor fuel" means gasoline (as defined in IC 6-6-1.1), special fuel (as defined in IC 6-6-2.5), and alternative fuel (as defined in IC 6-6-2.5).(j) "Quarter" means calendar quarter.(k) "Motor vehicle" has the meaning set forth in IC 6-6-1.1-103.(l) "Recreational vehicle" means motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure. A vehicle is not a recreational vehicle if the vehicle is used in connection with a business.(m) "Alternative fuel" has the meaning set forth in IC 6-6-2.5-1.(n) "Special fuel" has the meaning set forth in IC 6-6-2.5-22.(o) "Natural gas product" has the meaning set forth in IC 6-6-2.5-16.5.As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.73-1986, SEC.16; P.L.96-1989, SEC.8; P.L.60-1990, SEC.3; P.L.277-1993(ss), SEC.45; P.L.277-2013, SEC.11; P.L.218-2017, SEC.45; P.L.185-2018, SEC.6; P.L.234-2019, SEC.22.
IN Code § 6-6-4.1-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-2. Applicability of Chapter

Sec. 2. (a) Except as provided in subsection (b), this chapter applies to each:(1) road tractor;(2) tractor truck;(3) truck having more than two (2) axles;(4) truck having a gross weight or a declared gross weight greater than twenty-six thousand (26,000) pounds; and(5) vehicle used in combination if the gross weight or the declared gross weight of the combination is greater than twenty-six thousand (26,000) pounds;that is propelled by motor fuel.(b) This chapter does not apply to the following:(1) A vehicle operated by:(A) this state;(B) a political subdivision (as defined in IC 36-1-2-13);(C) the United States; or(D) an agency of states and the United States, or of two (2) or more states, in which this state participates.(2) Trucks, trailers, or semitrailers and tractors that are registered as farm trucks, farm trailers, or farm semitrailers and tractors under IC 9-18 (before its expiration), IC 9-18.1-7, or a similar law of another state.(3) A bus (as defined in IC 9-13-2-17).(4) A vehicle described in subsection (a)(1) through (a)(3) when the vehicle is displaying a dealer registration plate.(5) A recreational vehicle.(6) A pickup truck that:(A) is modified to include a third free rotating axle;(B) has a gross weight not greater than twenty-six thousand (26,000) pounds; and(C) is operated solely for personal use and not for commercial use.As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.89-1983, SEC.1; P.L.77-1985, SEC.26; P.L.97-1987, SEC.37; P.L.8-1988, SEC.3; P.L.96-1989, SEC.9; P.L.60-1990, SEC.4; P.L.2-1991, SEC.42; P.L.24-2007, SEC.1; P.L.45-2011, SEC.1; P.L.215-2014, SEC.1; P.L.198-2016, SEC.28.
IN Code § 6-6-4.1-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-3. Leased Motor Vehicles

Sec. 3. (a) Except as otherwise provided in this section, every commercial motor vehicle leased to a carrier is subject to this chapter to the same extent and in the same manner as commercial motor vehicles owned by the carrier.(b) Except as provided in subsection (f), the department may consider a lessor of commercial motor vehicles to be a carrier with respect to the operation of the vehicles it leases to others if the lessor:(1) supplies or pays for the motor fuel consumed by the vehicles; or(2) makes rental or other charges calculated to include the cost of the motor fuel consumed by the vehicles.(c) The department shall provide, by rules adopted under IC 4-22-2, for the presentation by a lessor to other carriers and to the public of evidence and identification of carrier status determined under this section.(d) Any commercial motor vehicles leased from a lessor who is considered a carrier under subsection (b) may be excluded from the lessee's reports and liabilities under this chapter.(e) This section governs the primary liability under this chapter of lessors and lessees of commercial motor vehicles. If a lessor or lessee who is primarily liable fails, in whole or in part, to discharge the lessor's or lessee's liability, the lessor or lessee and the other lessor or lessee who is a party to the lease transaction are responsible for compliance with this chapter and are jointly and severally liable for payment of the tax. However, the aggregate taxes collected by the department may not exceed the amount of tax that would have resulted from the operation of the leased vehicle by the owner, plus any applicable costs and penalties.(f) This subsection does not apply if the motor vehicle is leased to the same person under two (2) or more consecutive leases. If a motor vehicle is leased for less than thirty (30) days, the holder of an annual permit issued under section 12 of this chapter for the motor vehicle is liable for the motor carrier fuel tax.As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.96-1989, SEC.10.