reglab/housing_qa huggingface dataset:
IN Code § 6-6-2.5-23 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-23. "Supplier"

Sec. 23. As used in this chapter, "supplier" means a person that imports or acquires immediately upon import into Indiana special fuel by pipeline or marine vessel from within a state, territory, or possession of the United States into a terminal or that imports special fuel into Indiana from a foreign country, or that produces, manufactures, or refines special fuel within Indiana, or that owns special fuel in the pipeline and terminal distribution system in Indiana, and is subject to the general taxing or police jurisdiction of Indiana, and in any case is also registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk distribution system. A terminal operator shall not be considered a supplier merely because the terminal operator handles special fuel consigned to it within a terminal.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.19.
IN Code § 6-6-2.5-24 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-24. "Terminal"

Sec. 24. As used in this chapter, "terminal" means a fuel storage and distribution facility that is supplied by pipeline or marine vessel, and from which special fuel may be removed at a rack and that has been registered as a qualified terminal by the Internal Revenue Service for receipt of taxable motor fuels free of federal motor fuel taxes.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.20.
IN Code § 6-6-2.5-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-25. "Terminal Operator"

Sec. 25. As used in this chapter, "terminal operator" means the person who by ownership or contractual agreement is charged with the responsibility and physical control over the operation of the terminal. However, there shall be only one (1) person charged with responsibility as operator at each terminal for purposes of this chapter.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-25.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-25.1. "Transfer in Bulk Into or Within a Terminal"

Sec. 25.1. As used in this chapter, "transfer in bulk into or within a terminal" includes the following:(1) A marine barge movement of fuel from a refinery or terminal to a terminal.(2) Pipeline movements of fuel from a refinery or terminal to terminal.(3) Book transfers of product within a terminal between suppliers before completion of removal across the rack.(4) Two (2) party exchanges between licensed suppliers and permissive suppliers.As added by P.L.18-1994, SEC.21.
IN Code § 6-6-2.5-25.9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-25.9. "Transporter"

Sec. 25.9. As used in this chapter, "transporter" means the person and its agent, including the driver, that transports special fuel.As added by P.L.85-1995, SEC.16.
IN Code § 6-6-2.5-26 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-26. "Transmix"

Sec. 26. As used in this chapter, "transmix" means the buffer between two (2) different products in a pipeline shipment, or a mix of two (2) different products within a refinery or terminal that results in an off-grade mixture.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-26.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-26.1. "Transport Truck"

Sec. 26.1. As used in this chapter, "transport truck" means a vehicle designed to transport motor fuel in bulk from a terminal in lots greater than five thousand four hundred (5,400) gallons.As added by P.L.18-1994, SEC.22. Amended by P.L.85-1995, SEC.17.
IN Code § 6-6-2.5-26.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-26.2. "Two Party Exchange"

Sec. 26.2. As used in this chapter, "two (2) party exchange" means a transaction in which a product is transferred from one (1) licensed supplier or permissive supplier to another when:(1) the transaction includes a transfer from the person who holds the original inventory position for special fuel in the terminal as indicated in the records of the terminal operator; and(2) the exchange transaction is completed before removal from the terminal by the receiving exchange partner, provided that the terminal operator in the terminal operator's books and records treats the receiving exchange party as the supplier that receives the product for purposes of reporting the events to the state of Indiana.As added by P.L.18-1994, SEC.23.
IN Code § 6-6-2.5-26.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-26.5. "Truck Stop"

Sec. 26.5. As used in this chapter, "truck stop" means a place of business designed for providing service to trucks and truck drivers, including selling fuel to truck drivers and providing support facilities for truck drivers.As added by P.L.227-2013, SEC.18.
IN Code § 6-6-2.5-27 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-27. "Wholesaler"

Sec. 27. As used in this chapter, "wholesaler" means a person that acquires special fuel from a supplier or from another wholesaler for subsequent resale to a retail establishment or bulk end user by tank cars, motor vehicles, or both.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.24.
IN Code § 6-6-2.5-29 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-29. Inventory Tax; Exclusions; Amount

Sec. 29. (a) Persons having title to special fuel in storage and held for sale on the effective date of an increase in the license tax rate imposed under section 28 of this chapter are subject to an inventory tax based on the gallons in storage as of the close of the business day preceding the effective date of the increased license tax rate.(b) Persons subject to the tax imposed under this section shall:(1) take an inventory to determine the gallons in storage for purposes of determining the inventory tax;(2) report the gallons listed in subdivision (1) on forms provided by the commissioner; and(3) pay the tax due not more than thirty (30) days after the prescribed inventory date.In determining the amount of special fuel tax due under this section, the person may exclude the amount of special fuel that will not be pumped out of the storage tank because the special fuel is below the mouth of the draw pipe. For this purpose, the person may deduct two hundred (200) gallons for a storage tank with a capacity of less than ten thousand (10,000) gallons, and four hundred (400) gallons for a storage tank with a capacity that exceeds ten thousand (10,000) gallons.(c) The amount of the inventory tax is equal to the inventory tax rate times the gallons in storage as determined under subsection (b). The inventory tax rate is equal to the difference of the increased license tax rate minus the previous license tax rate.(d) The inventory tax shall be considered a listed tax for the purposes of IC 6-8.1.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-30.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-30.5. Exemption From Special Fuel Tax; Restricted Personal, Noncommercial Use

Sec. 30.5. (a) Except as provided in subsection (b), special fuel is exempt from the special fuel tax if:(1) the special fuel has a nominal biodiesel content of at least twenty percent (20%);(2) the special fuel is used only for a personal, noncommercial use and is not for resale; and(3) the individual using the special fuel:(A) produces the biodiesel content of the special fuel; and(B) obtains an exemption certificate under subsection (c) before using the special fuel.(b) The maximum number of gallons of special fuel for which an individual may claim the exemption under this section in a year is equal to:(1) two thousand (2,000); divided by(2) the average percentage volume of biodiesel in each gallon used by the individual.(c) The department shall issue an exemption certificate to an individual who produces evidence of nontaxability under subsection (a)(1), (a)(2), and (a)(3). A certificate issued under this subsection is valid for a period determined by the department, but not to exceed five (5) years. The department may allow an individual to renew an exemption certification for additional five (5) year periods. An exemption certificate applies only to special fuel described in subsection (a). An individual holding a certificate issued under this subsection shall notify the department:(1) of any address change by the individual; and(2) when the individual ceases using special fuel that is exempt under this section.(d) An individual who is issued an exemption certificate under this section must submit to the department a report, in a form prescribed by the department, not later than January 20 of each year. The report must include:(1) the number of gallons of special fuel in the immediately preceding year; and(2) the average percentage volume of biodiesel in each gallon of special fuel;to which the exemption was applied in the calendar year ending on the immediately preceding December 31.(e) An individual who is issued an exemption certificate under this section is not subject to the reporting requirements under section 35 of this chapter.As added by P.L.33-2007, SEC.2.
IN Code § 6-6-2.5-31 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-31. Exempted Special Fuels; Dye Requirements and Specifications; Markers

Sec. 31. (a) Special fuel exempted under section 30(a)(8) of this chapter shall have dye added to it at or before the time of withdrawal at a terminal or refinery rack. At the option of the supplier, the dye added may be either:(1) dye required to be added pursuant to United States Environmental Protection Agency requirements; or(2) dye with specifications and amounts as required by the department.(b) The department may require that special fuel exempted under section 30(a)(8) of this chapter shall have a marker added to the special fuel not later than the time of withdrawal at a terminal or refinery rack. The marker must meet the specifications required by the department.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.19.
IN Code § 6-6-2.5-32 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-32. Refunds; Circumstances; Claims; Investigations

Sec. 32. (a) Special fuel tax that has been collected by a supplier on special fuel used for an exempt purpose, including section 30(a)(4) through 30(a)(7) of this chapter and pretaxed exempt fuel under section 30(a)(8) of this chapter, but which was not dyed or marked, or both, in accordance with section 31 of this chapter, shall be refunded by the department to the user or the user's assignee under rules adopted by the department, in accordance with subsection (c), upon presentation of proof of exempt use by the end user in the form that the department prescribes.(b) Special fuel tax that has been collected by a supplier on special fuel that was removed from a terminal or refinery for delivery in Indiana, and was exported by a licensed exporter shall be refunded by the department to the licensed exporter in accordance with subsection (c), upon presentation of proof of export in the form that the department prescribes.(c) Special fuel tax that has been erroneously paid by a person shall be refunded by the department in accordance with subsection (d).(d) To claim a refund under subsection (a) through (c), a person must present to the department a statement that contains a written verification that the claim is made under penalties of perjury and lists the total amount of special fuel purchased and used for non-highway purposes. The claim must be filed not more than three (3) years after the date the special fuel was purchased. The statement must show that payment for the purchase has been made and the amount of tax paid on the purchase has been remitted.(e) The department may make any investigations it considers necessary before refunding the special fuel tax to a person.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.20.
IN Code § 6-6-2.5-32.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-32.5. Refund of Special Fuel Tax; Qualification; Claim for Refund

Sec. 32.5. (a) A person that pays the tax imposed by this chapter on the use of special fuel in the operation of a for-hire bus (as defined in IC 9-13-2-66.7) is entitled to a refund of the tax without interest if the person has:(1) consumed the special fuel outside Indiana;(2) paid a special fuel tax or highway use tax for the special fuel in at least one (1) state or other jurisdiction outside Indiana; and(3) complied with subsection (b).(b) To qualify for a refund under this section, a special fuel user shall submit to the department a claim for a refund, in the form prescribed by the department, that includes the following information:(1) Any evidence requested by the department of the following:(A) Payment of the tax imposed by this chapter.(B) Payment of taxes in another state or jurisdiction outside Indiana.(2) Any other information reasonably requested by the department.As added by P.L.85-1995, SEC.21. Amended by P.L.198-2016, SEC.27.
IN Code § 6-6-2.5-33 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-33. Payment of Interest on Refund Claim

Sec. 33. If a claim for refund is not issued within ninety (90) days of the filing required by section 32 of this chapter, the department shall pay interest at the rate established by IC 6-8.1-9 from a date that is ninety (90) days after the date that the department receives the claim for refund and all necessary documentation until a date, determined by the commissioner, that does not precede by more than thirty (30) days, the date on which the refund is made.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.22.
IN Code § 6-6-2.5-34 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-34. Supplier Deduction for Gallons Purchased; Prohibition; Customer Refunds; Application

Sec. 34. No supplier shall claim a deduction from taxable gallons for gallons actually purchased by the customer, notwithstanding that the supplier has issued a corrective credit or rebilling to a customer adjusting the tax liability. The only remedy available to a customer to offset liability for special fuel tax paid is to apply for a refund as provided by section 32(d) of this chapter.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-36 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-36. Remittance of Tax; Procedures; Deadline

Sec. 36. All suppliers required to remit the special fuel tax shall remit the special fuel taxes due by electronic fund transfer (as defined in IC 4-8.1-2-7) or by delivering in person or by overnight courier a payment by cashier's check, certified check, or money order to the department. The transfer or payment shall be made on or before the date the tax is due.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-37 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-37. Costs of Collection, Reporting, and Remittance; Retention of Portion of Remittance; Amount; Failure to Report or Remit on Time

Sec. 37. (a) Every supplier and permissive supplier who properly remits tax under this chapter shall be allowed to retain one and six-tenths percent (1.6%) of the tax to cover the costs of collecting, reporting, and timely remitting the tax imposed by this chapter.(b) The amount that the supplier is permitted to retain under subsection (a) shall be distributed by the supplier as follows:(1) One-third (1/3) retained by the supplier.(2) Two-thirds (2/3) to the wholesale distributor. If the special fuel is resold by that wholesale distributor or another wholesale distributor to an eligible purchaser, the last wholesale distributor in the distribution process shall pass on one-half (1/2) of the two-thirds (2/3) to the eligible purchaser.(3) If an eligible purchaser is the direct purchaser from a supplier, and that retail dealer or bulk end user is responsible for shipping the product, then the supplier shall pass through two-thirds (2/3) to the retail dealer or bulk end user. If the supplier is responsible for shipping the product, the supplier shall retain two-thirds (2/3) and pass through one-third (1/3) to the eligible purchaser.(c) If a monthly report is filed or the amount due is remitted later than the time required by this chapter, the supplier shall pay to the department all of the special fuel tax the dealer collected from the sale of special fuel during the reporting period.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.28.
IN Code § 6-6-2.5-38 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-38. Duties and Responsibilities of Supplier in Collection of Tax; Liability

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.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-39 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-39. Consumption of Tax-Exempt Dyed or Marked Fuel for Nonexempt Purpose; Remittance of Tax

Sec. 39. Any person who has consumed tax-exempt dyed or marked special fuel, or both, for a nonexempt purpose, as permitted under section 62 of this chapter, shall remit the tax due by filing a monthly report and remitting the tax due on forms prescribed by the department.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.23.
IN Code § 6-6-2.5-42 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-42. Application for License; Form and Content; Investigation

Sec. 42. (a) Each application for a license under section 41 of this chapter shall be made upon a form prepared and furnished by the department. It shall be subscribed to by the applicant and shall contain the information as the department may reasonably require for the administration of this chapter, including the applicant's federal identification number and, with respect to the applicant for an exporter's license, a copy of the applicant's license to purchase or handle special fuel tax free in the specified destination state or states for which the export license is to be issued.(b) The department shall investigate each applicant for a license under this section. No license shall be issued if the department determines that any one (1) of the following exists:(1) The application is not filed in good faith.(2) The applicant is not the real party in interest.(3) The license of the real party in interest has been revoked for cause.(4) Other reasonable cause for non-issuance exists.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.146-2020, SEC.33.
IN Code § 6-6-2.5-44 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-44. Surety Bond or Cash Deposit; Filing by Applicants

Sec. 44. (a) Concurrently with the filing of an application for a license under this chapter, the department may require the applicant to file with the commissioner a surety bond or cash deposit:(1) in an amount determined by the commissioner of not less than two thousand dollars ($2,000) or not more than a two (2) month tax liability for the applicant as estimated by the commissioner; and(2) conditioned upon the keeping of records and the making of full and complete reports and payments as required by this chapter.(b) If the applicant files a bond, the bond must:(1) be with a surety company approved by the commissioner;(2) name the applicant as the principal and the state as the obligee; and(3) be on forms prescribed by the department.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-45 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-45. Disclosure of Financial Records; Increase in Bond or Cash Deposit

Sec. 45. The commissioner may, at the commissioner's reasonable discretion, require a licensee to furnish current certified, audited financial statements. If the commissioner determines that a licensee's financial condition warrants an increase in the bond or cash deposit, the commissioner may require the licensee to furnish an increased bond or cash deposit.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-46 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-46. Filing of New Bond; Conditions; Cancellation of License; Reduction of Cash Deposit by Judgment; Additional Deposit

Sec. 46. (a) The commissioner may require a licensee to file a new bond with a satisfactory surety in the same form and amount if:(1) liability upon the previous bond is discharged or reduced by the judgment rendered, payment made, or otherwise disposed of; or(2) in the opinion of the commissioner, any surety on the previous bond becomes unsatisfactory.If the new bond is unsatisfactory, the commissioner shall cancel the license. If the new bond is satisfactorily furnished, the commissioner shall release in writing the surety on the previous bond from any liability accruing after the effective date of the new bond.(b) If a licensee has a cash deposit with the commissioner and the deposit is reduced by a judgment rendered, payment made, or otherwise disposed of, the commissioner may require the licensee to make a new deposit equal to the amount of the reduction.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-47 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-47. Deposit Insufficient to Ensure Payment; Written Demand to File New Bond; Requirements; Cancellation of License

Sec. 47. (a) If the commissioner reasonably determines that the amount of the existing bond or cash deposit is insufficient to ensure payment to the state of the tax and any penalty and interest for which the licensee is or may become liable, the licensee shall, upon written demand of the commissioner, file a new bond or increase the cash deposit. The commissioner shall allow the licensee at least thirty (30) days to secure the increased bond or cash deposit.(b) The new bond or cash deposit must meet the requirements set forth in this chapter.(c) If the new bond or cash deposit required under this section is unsatisfactory, the commissioner shall cancel the licensee's license certificate.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.31.