reglab/housing_qa huggingface dataset:
IN Code § 6-6-1.1-801 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-801. Tax Collected by Distributor as State Money in Trust; Liability; Use Restricted to Authorized Purposes

Sec. 801. Until a distributor pays the license tax on gasoline he receives, the tax money he collects on the sale of gasoline is state money. A distributor who collects such license tax money shall hold it in trust for the state and for payment to the department as provided in this chapter. In the case of a corporate or partnership distributor, every officer, employee, or member of the employer who in that capacity is under a duty to collect the tax, is personally liable for the tax, penalty, and interest. Taxes collected on gasoline, except those collected at a taxable marine facility, 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 may be authorized by law.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.10; Acts 1980, P.L.51, SEC.38.
IN Code § 6-6-1.1-801.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-801.5. Tax Receipts; Transfer

Sec. 801.5. The administrator shall transfer the first seventy million dollars ($70,000,000) of the taxes that are collected under this chapter during a state fiscal year to the state highway road construction and improvement fund.As added by Acts 1981, P.L.88, SEC.6. Amended by P.L.68-1988, SEC.2; P.L.18-1990, SEC.21; P.L.192-2002(ss), SEC.133; P.L.218-2017, SEC.36.
IN Code § 6-6-1.1-802 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-802. Deposit of Tax Receipts

Sec. 802. The administrator shall, after the transfer specified in section 801.5 of this chapter, deposit the remainder of the revenues collected under this chapter in the following manner:(1) The taxes collected with respect to gasoline delivered to a taxable marine facility shall be deposited in the fish and wildlife fund established by IC 14-22-3-2.(2) Twenty-five percent (25%) of the taxes collected under this chapter, except the taxes referred to in subdivision (1), shall be deposited in the highway, road and street fund established under IC 8-14-2-2.1.(3) The remainder of the revenues collected under this chapter shall be deposited in the motor fuel tax fund of the motor vehicle highway account.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.39; Acts 1980, P.L.10, SEC.9; Acts 1981, P.L.93, SEC.2; Acts 1981, P.L.88, SEC.7; P.L.1-1995, SEC.50.
IN Code § 6-6-1.1-803 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-803. Refunds and Costs; Payment

Sec. 803. All receipts of the motor fuel tax fund are available for payment of refunds authorized by this chapter and payment of the costs of administering and enforcing of this chapter.As added by Acts 1979, P.L.79, SEC.1.
IN Code § 6-6-1.1-805 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-805. Motor Fuel Tax Fund; Transfer of Residue Balance to Highway Account

Sec. 805. Any balance remaining in the motor fuel tax fund after making the payments required by section 803 of this chapter shall be transferred to the motor vehicle highway account for distribution as provided by law.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.11.
IN Code § 6-6-1.1-901 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-901. Refund to Purchaser for Gasoline Lost or Destroyed; Limitations; Requisites; Distributor Excepted

Sec. 901. A person, except a distributor, who has purchased gasoline in Indiana and has paid the tax imposed on it by this chapter is entitled to a refund (without interest) of the amount of tax paid on gasoline in excess of one hundred (100) gallons which is lost or destroyed, except by evaporation, shrinkage, or unknown cause, while he owns it. To obtain the refund, the person:(1) must, within five (5) days after the loss or destruction is discovered, notify the administrator in writing of the amount of gasoline lost or destroyed; and(2) must, within sixty (60) days after notice is given, file with the administrator an affidavit that is sworn to by the person having custody of the gasoline at the time of loss or destruction and that sets forth in full the circumstances and amount of the loss or destruction and any other information the administrator may require.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.40; Acts 1981, P.L.93, SEC.3.
IN Code § 6-6-1.1-902 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-902. Refund to Local Transit System; Interest

Sec. 902. (a) A local transit system is entitled to a refund of tax paid on gasoline used:(1) for transporting persons for compensation by means of a motor vehicle or trackless trolley; or(2) in a maintenance or an administrative vehicle that is used by the local transit system to support the transit service.(b) If a refund is not issued within ninety (90) days of filing of the verified statement and all supplemental information required by IC 6-6-1.1-904.1, the department shall pay interest at the rate established by IC 6-8.1-9 computed from the date of filing of the refund application until a date determined by the administrator that does not precede by more than thirty (30) days the date on which the refund is made.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.41; Acts 1981, P.L.93, SEC.4; P.L.1-1991, SEC.57; P.L.85-1995, SEC.11; P.L.234-2019, SEC.19.
IN Code § 6-6-1.1-902.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-902.5. Refund to Rural Transit System; Interest

Sec. 902.5. (a) A rural transit system is entitled to a refund of tax paid on gasoline used for transporting persons for compensation by means of a motor vehicle or trackless trolley. However, the transporting must be done:(1) within a service area that is not larger than the rural transit system service area and the counties contiguous to that rural transit system service area; and(2) under a written contract between the rural transit system and the county providers within the service area that meets the requirements prescribed by the department.(b) If a refund is not issued within ninety (90) days of filing of the verified statement and all supplemental information required by section 904.1 of this chapter, the department shall pay interest at the rate established by IC 6-8.1-10-1(c) computed from the date of filing of the refund application until a date determined by the administrator that does not precede by more than thirty (30) days the date on which the refund is made.As added by P.L.45-1994, SEC.1. Amended by P.L.2-1995, SEC.34; P.L.234-2019, SEC.20.
IN Code § 6-6-1.1-903 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-903. Refund for Tax Paid on Gasoline Purchased or Used for Designated Purposes; Interest

Sec. 903. (a) A person is entitled to a refund of gasoline tax paid on gasoline purchased or used for the following purposes:(1) Operating stationary gas engines.(2) Operating equipment mounted on motor vehicles, whether or not operated by the engine propelling the motor vehicle.(3) Operating a tractor used for agricultural purposes.(3.1) Operating implements of agriculture (as defined in IC 9-13-2-77).(4) Operating motorboats or aircraft.(5) Cleaning or dyeing.(6) Other commercial use, except propelling motor vehicles operated in whole or in part on an Indiana public highway.(7) Operating a taxicab (as defined in section 103 of this chapter).(8) Used to create racing fuel and the fuel:(A) consists of a fuel blend nominally consisting of more than eighty-nine percent (89%) ethanol and less than eleven percent (11%) gasoline;(B) will not be blended to become a fuel that can be used for propelling a motor vehicle operated in whole or in part on an Indiana public highway; and(C) will be resold by the person purchasing the fuel to a purchaser that is located in another state, territory, or foreign country.(b) If a refund is not issued within ninety (90) days of filing of the verified statement and all supplemental information required by IC 6-6-1.1-904.1, the department shall pay interest at the rate established by IC 6-8.1-9 computed from the date of filing of the verified statement and all supplemental information required by the department until a date determined by the administrator that does not precede by more than thirty (30) days the date on which the refund is made.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.12; Acts 1980, P.L.51, SEC.42; Acts 1981, P.L.93, SEC.5; P.L.97-1987, SEC.10; P.L.2-1991, SEC.40; P.L.1-1991, SEC.58; P.L.210-2005, SEC.2; P.L.204-2016, SEC.27.
IN Code § 6-6-1.1-904.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-904.1. Refund; Required Procedures

Sec. 904.1. (a) To claim a refund under section 902, 902.5, or 903, of this chapter, a person must present to the administrator a statement that contains a written verification that it is made under penalties of perjury and that sets forth the total amount of gasoline purchased and used for purposes other than propelling a motor vehicle on an Indiana public highway. The statement must be filed by April 15 of the year succeeding three (3) years after the date the gasoline was purchased, and it must be accompanied by the original invoice or a certified copy of the original invoice. Such a copy must be certified by the supplier on forms prescribed by the administrator. In addition, the original invoice or certified copy must show either:(1) that payment for the purchase has been made and the amount of tax paid on the purchase; or(2) that the gasoline was charged to a credit card approved by the administrator under procedures designed to assure the state will not be liable for the credit card charges if the claimant does not pay for the purchases.(b) The administrator may make any investigations the administrator considers necessary before refunding the gasoline taxes to the consumer.As added by P.L.1-1991, SEC.60. Amended by P.L.45-1994, SEC.2.
IN Code § 6-6-1.1-906 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-906. Refunds or Credits; Rules and Regulations

Sec. 906. The department shall adopt necessary rules and regulations consistent with this chapter for the filing of refund or credit claims and for the granting of refunds or credits.As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.1-2010, SEC.35.
IN Code § 6-6-1.1-907 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-907. Refund or Deduction; Payment of Tax in Error; Warrant; Payment; Requisites

Sec. 907. (a) If the administrator determines that a licensed distributor has paid gasoline tax in error or is entitled to a refund or deduction, the administrator may issue a warrant in favor of that person. The treasurer of state shall accept the warrant and make payment out of the revolving fund established in section 909 of this chapter.(b) No refund shall be made under this section unless the written claim describes the reason the refund should be allowed. The claim must be sworn to by the claimant and filed with the administrator, on forms prescribed by the administrator, within three (3) years after the end of the calendar year containing the taxable period in which the tax was erroneously collected.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.44; P.L.97-1987, SEC.11.
IN Code § 6-6-1.1-908 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-908. Deduction in Lieu of Warrant for Payment of Refund

Sec. 908. In lieu of issuing the warrant prescribed by section 907(a) of this chapter, the administrator may elect to permit the deduction authorized by section 704 of this chapter.As added by Acts 1979, P.L.79, SEC.1.
IN Code § 6-6-1.1-909 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-909. Gasoline Tax Refund Account

Sec. 909. The administrator shall establish a revolving fund known as the gasoline tax refund account. The amount in the fund may not exceed seventy-five thousand dollars ($75,000), and the administrator shall maintain the fund in a public depository designated by the state board of finance. The administrator shall draw checks against the fund for each approved refund. As the checks are returned paid by the depository, the administrator shall issue a warrant on the motor fuel tax fund in the amount of the checks returned paid, for the purpose of maintaining the depository balance at the authorized amount.As added by Acts 1979, P.L.79, SEC.1.
IN Code § 6-6-1.1-910 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-910. Class Action for Refund of Tax; Prerequisites

Sec. 910. 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 any person who has not complied with the requirements of sections 901 through 908 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 901 through 908 of this chapter based on the time the class member filed the required claim for refund with the department.As added by P.L.60-1990, SEC.1.
IN Code § 6-6-1.1-1008 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1008. Sealing Pumps; Impoundment of Vehicles or Tanks; Report of Meter Readings

Sec. 1008. (a) If any of the conditions specified in subsection (b) occur, the administrator may seal a gasoline pump, gasohol pump, aviation gasoline pump, or marina gasoline pump; impound any vehicle or tank that does not have a sealable pump; and post a sign that states that no transactions involving gasoline or gasohol, or both, can be made at the person's location.(b) The administrator may take the actions specified in subsection (a) if:(1) a licensed distributor becomes delinquent in the payment of any amount due under this chapter;(2) there is evidence that the revenue of a licensed distributor is in jeopardy;(3) a distributor is operating without the license required by this chapter;(4) a licensed distributor is operating without the bond, letter of credit, or cash deposit required by this chapter; or(5) a person has received gasoline in this state and the gasoline tax has not been remitted to the state as required by section 504 of this chapter.(c) The pumps may be sealed and the sign posted until:(1) all reports are filed and the fees, taxes, fines, and penalties imposed by this chapter are paid;(2) the interest and penalties imposed by IC 6-8.1-10-1 and IC 6-8.1-10-2.1 are paid in full;(3) the license required by this chapter is obtained; and(4) the bond, letter of credit, or cash deposit required by this chapter is provided.(d) The administrator may require any person operating under this chapter to report meter readings that show the amount of fuel dispensed or used from a metered pump.(e) The administrator may authorize the state police department to impound any vehicle or tank under subsection (a) on behalf of the department of state revenue.As added by P.L.97-1987, SEC.12. Amended by P.L.1-1991, SEC.61.
IN Code § 6-6-1.1-1009 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1009. Cumulative Remedies

Sec. 1009. The remedies provided to the department by this chapter are cumulative, and the election to use a remedy may not be construed to exclude the use of any other remedy.As added by P.L.97-1987, SEC.13.
IN Code § 6-6-1.1-1103 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1103. Requests of Another State for Information

Sec. 1103. Upon request from an official who enforces the gasoline laws of another state, the administrator shall furnish the official with any information he has relating to the receipt, sale, use, transportation, or shipment of gasoline by any person.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.48.
IN Code § 6-6-1.1-1110 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1110. Gallonage Totalizers; Sealing; Installation; Evidence

Sec. 1110. (a) The administrator may seal gallonage totalizers of metered pumps operated by or on behalf of a dealer or licensed distributor.(b) If the administrator determines that a metered pump operated by or on behalf of a dealer or licensed distributor is without an effectively sealable gallonage totalizer, the dealer or licensed distributor shall at the administrator's request:(1) adapt the pump to the administrator's specifications so that it may be effectively sealed; or(2) replace, in whole or in part, the pump with an effectively sealable gallonage totalizer, as determined by the administrator.(c) A dealer's or licensed distributor's failure to comply with subsection (a) or (b) is considered evidence that the revenue of the dealer or licensed distributor is in jeopardy.As added by P.L.97-1987, SEC.14.
IN Code § 6-6-1.1-1202 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1202. Identification Markings on Transportation Equipment

Sec. 1202. A vehicle which transports gasoline on a public Indiana highway must have the name and address of the person, firm, limited liability company, or corporation transporting the gasoline on both sides of the driver's compartment. The information must appear in letters at least six (6) inches high with a stroke at least three-fourths (3/4) inch wide and in a color contrasting to the background on which the letters are placed. However, a distributor licensed in Indiana is not required to display his name and address on transportation equipment if the equipment is identified with the trade or product name or insignia generally used in identifying such equipment, and the name or insignia is well-known throughout the area in which the equipment is operated.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.49; P.L.8-1993, SEC.98.
IN Code § 6-6-1.1-1203 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1203. Separate Statement of Tax Rate on Sales or Delivery Slips, Bills, or Statements

Sec. 1203. Distributors and all persons selling gasoline shall state the rate of the tax separately from the price of the gasoline on all sales or delivery slips, bills, and statements which indicate the price of gasoline.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.15; Acts 1980, P.L.51, SEC.50.
IN Code § 6-6-1.1-1204 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1204. Political Subdivisions; Excise Tax Prohibited

Sec. 1204. (a) No city, town, county, township, or other subdivision or municipal corporation of the state may levy or collect:(1) an excise tax on or measured by the sale, receipt, distribution, or use of gasoline; or(2) an excise, privilege, or occupational tax on the business of manufacturing, selling, or distributing gasoline.(b) The provisions of subsection (a) may not be construed as to relieve a distributor or dealer from payment of a state tax or state store license.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.51; P.L.192-2002(ss), SEC.134.
IN Code § 6-6-1.1-1205 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1205. Criminal Proceedings; Precedence

Sec. 1205. All criminal proceedings arising under this chapter have precedence in court over all other cases, excepting cases in which the state or public is a moving party.As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.291-1985, SEC.8.
IN Code § 6-6-1.1-1206 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1206. Suit Against State to Resolve Tax Dispute; Jurisdiction; Limitation

Sec. 1206. A person who claims that any gasoline tax, penalty, or interest was erroneously or illegally collected, or that a refund was wrongfully denied may initiate a suit against the state. The tax court has original jurisdiction of the suit, which must be commenced within three (3) years from:(1) the date of payment of the tax, penalty, or interest; or(2) the date of final rejection by the administrator of a refund claim.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.16; Acts 1980, P.L.51, SEC.52; P.L.291-1985, SEC.9.
IN Code § 6-6-1.1-1305 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1305. Submission of False Information on Invoice to Support Refund or Credit; Forfeiture

Sec. 1305. A person who changes the date, name, gallonage, or other information shown on an invoice used to support a refund or a credit claim under section 904.1 of this chapter, or who submits false information on an invoice, forfeits the right to a refund or credit on that invoice. However, the administrator may approve a claim supported by an altered or changed invoice if he finds that the change or alteration was not made to improperly obtain a refund.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.18; P.L.1-1991, SEC.62.
IN Code § 6-6-1.1-1306 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1306. Fraudulent Procurement of Refund or Credit; Offense

Sec. 1306. A person who makes a false statement in connection with a refund or credit application under section 904.1 of this chapter, or who collects or causes to be repaid to a person money to which that person is not entitled commits a Class B infraction.As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.1-1991, SEC.63.
IN Code § 6-6-1.1-1307 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1307. Submission of Multiple Invoices for Refund; Offense

Sec. 1307. A person who submits an original invoice and a certified copy of an invoice, or two (2) or more certified copies of an invoice, to the administrator under section 904.1 of this chapter for the same transaction commits a Class B misdemeanor.As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.1-1991, SEC.64.
IN Code § 6-6-1.1-1308 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1308. Failure to Pay Tax Collected to Administrator; Offense

Sec. 1308. A person who receives or collects money as tax imposed under this chapter on gasoline on which the person has not paid the tax, and knowingly fails to pay the money to the administrator as required under this chapter, commits a Level 6 felony.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.54; P.L.158-2013, SEC.92.