reglab/housing_qa huggingface dataset:
IN Code § 6-6-1.1-202 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-202. Time Considered Received; In-State Gasoline; Withdrawal From Refinery or Terminal

Sec. 202. (a) For purposes of this chapter, gasoline is considered received when it is withdrawn from an in-state refinery or terminal for sale or use in this state or for transfer to a destination in this state, unless the destination is another in-state refinery or terminal.(b) Gasoline is received by the owner of the gasoline when it is withdrawn from the refinery or terminal. However, if the gasoline is withdrawn for delivery or transportation to or for the account of the holder of a distributor license, then the gasoline is received by the distributor to whom or for whose account it is delivered or transported.(c) Only when gasoline is withdrawn for delivery or transportation to a person who sells and distributes by tank car, tank truck, or transport is that person a distributor as defined by section 103(d) of this chapter.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.2; Acts 1980, P.L.51, SEC.7.
IN Code § 6-6-1.1-203 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-203. Time Considered Received; Imported Gasoline; Storage

Sec. 203. Gasoline is received by the owner at the time it is unloaded in this state if it is imported into this state and placed in storage at a place other than a refinery or terminal.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.8.
IN Code § 6-6-1.1-204 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-204. Time Considered Received; Imported Gasoline; Use Directly From Transport

Sec. 204. If the gasoline referred to in section 203 of this chapter is used in this state directly from the transportation equipment by which it is transported, then it is received when it is brought into this state and by the person who uses it in this state.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.9.
IN Code § 6-6-1.1-205 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-205. Time Considered Received; Imported Gasoline; Transport by Licensed Distributor

Sec. 205. Gasoline shipped or brought into this state by a licensed distributor which is sold and delivered in this state directly to someone other than a licensed distributor is considered received by the distributor shipping or bringing the fuel into this state.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.10.
IN Code § 6-6-1.1-206 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-206. Time Considered Received; In-State Gasoline Produced or Blended

Sec. 206. Gasoline produced, compounded, or blended in this state at a place other than a refinery or terminal is considered received at the time and by the owner of the gasoline when it is produced, compounded, or blended.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.11.
IN Code § 6-6-1.1-207 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-207. Time Considered Received; In-State Gasoline Not Covered by Ic 6-6-1.1-202 Through Ic 6-6-1.1-206

Sec. 207. Gasoline acquired in this state by any person not covered by sections 202 through 206 of this chapter is considered received at the time of acquisition by the person acquiring it, unless the person from whom the gasoline is acquired has paid or incurred liability for, or is exempt under section 301 of this chapter from, the tax imposed on the gasoline.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.12.
IN Code § 6-6-1.1-208 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-208. Imported Gasoline; Motor Vehicle Fuel Supply Tanks; Exemption

Sec. 208. Any person who brings gasoline into this state in the fuel supply tank directly connected to the motor of the motor vehicle is not liable for the tax imposed under this chapter.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.13.
IN Code § 6-6-1.1-209 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-209. Inventory Tax; Imposition; Computation; Listed Tax

Sec. 209. (a) Persons having title to gasoline in storage and held for sale on the effective date of an increase in the license tax rate imposed under section 201 of this chapter are subject to an inventory tax based upon the gallonage 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 gallonage in storage for purposes of determining the inventory tax;(2) report that gallonage on forms provided by the administrator; and(3) pay the tax due within thirty (30) days of the prescribed inventory date.(c) The amount of the inventory tax is equal to the inventory tax rate times the gallonage in storage as determined under subsection (a). 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.59-1985, SEC.10.
IN Code § 6-6-1.1-301 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-301. Exemptions

Sec. 301. The following transactions are exempt from the gasoline tax:(1) Gasoline exported from Indiana to another state, territory, or foreign country.(2) Gasoline sold to the United States or an agency or instrumentality thereof.(3) Gasoline sold to a post exchange or other concessionaire on a federal reservation within Indiana; however, the post exchange or concessionaire shall collect, report, and pay to the administrator any tax permitted by federal law on gasoline sold.(4) Gasoline used by a licensed distributor for any purpose other than the generation of power for the propulsion of motor vehicles upon the public highways.(5) Gasoline received by a licensed distributor and thereafter lost or destroyed, except by evaporation, shrinkage, or unknown cause, while the distributor is still the owner.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.3; Acts 1980, P.L.51, SEC.14.
IN Code § 6-6-1.1-302 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-302. Application for Exemption Permit; Persons Eligible

Sec. 302. The following persons may apply to the administrator for an exemption permit:(1) A person who operates an airport where he sells gasoline for the exclusive purpose of propelling aircraft engines or motors.(2) A person engaged at an airport in the business of selling gasoline for exclusive use in aircraft engines or motors.(3) A person who operates a marine facility, except a taxable marine facility, and who sells gasoline at that facility for the exclusive purpose of propelling motorboat engines.Such a person may apply for an exemption permit whether or not he is a licensed distributor.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.15.
IN Code § 6-6-1.1-303 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-303. Application for Exemption Permit; Form; Fee

Sec. 303. (a) A person must apply for an exemption permit on the form prescribed by the administrator. A fifteen dollar ($15) permit fee must be paid before an exemption permit may be issued.(b) An exemption permit is conditioned on the following terms:(1) The permit holder shall sell all gasoline purchased tax free under the exemption permit for the exclusive purpose of propelling the engines or motors of aircraft or motorboats.(2) The permit holder shall keep for a period of three (3) years, complete records of all gasoline purchased, acquired, stored, used, or disposed of by him.(3) The permit holder shall provide the administrator with such reports of gasoline purchased, acquired, used, or disposed of as the administrator may require.(4) The permit holder shall permit the administrator or his authorized agent to examine during regular business hours any of the records of the applicant pertaining to the acquisition, use, and distribution of gasoline and any of the equipment of the applicant used for the receipt, storage, or use of gasoline.(5) The permit holder shall not purchase gasoline tax free for use in motor vehicles.(6) The permit holder shall not sell any gasoline acquired tax free under the exemption permit unless it is sold tax free and delivered directly into the fuel supply tank of an aircraft or motorboat.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.16; P.L.97-1987, SEC.2.
IN Code § 6-6-1.1-304 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-304. Application for Exemption Permit; Investigation

Sec. 304. The administrator may make any investigation he considers necessary when reviewing an application for an exemption permit.As added by Acts 1979, P.L.79, SEC.1.
IN Code § 6-6-1.1-305 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-305. Exemption Permit Holders; Issuance of Certificate to Distributors

Sec. 305. A person who holds an exemption permit may issue an executed exemption certificate to a licensed distributor. The licensed distributor may then sell gasoline to that person free of the tax imposed by this chapter.As added by Acts 1979, P.L.79, SEC.1.
IN Code § 6-6-1.1-401 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-401. License to Distributor; Requirement

Sec. 401. A person desiring to receive gasoline within Indiana without paying gasoline tax to his supplier must hold an uncanceled license issued by the administrator to do business as a distributor. For purposes of this section and section 415 of this chapter, "supplier" means a distributor or person who sells gasoline.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.4; Acts 1980, P.L.51, SEC.17.
IN Code § 6-6-1.1-402 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-402. License to Distributor; Application; Contents

Sec. 402. To obtain a license, every person desiring to operate as a distributor must, before commencing operations as a distributor, file with the administrator a sworn application containing the following information:(1) The name under which the distributor will transact business in Indiana.(2) The location, including street address, of the applicant's principal place of business.(3) The name and complete residence address of the owner or the names and addresses of the partners, if the applicant is a partnership, the names and addresses of the managers and members, if the applicant is a limited liability company, or the names and addresses of the principal officers, if the applicant is a corporation or association.(4) Any other information the administrator reasonably requires.As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.97-1987, SEC.3; P.L.8-1993, SEC.97.
IN Code § 6-6-1.1-403 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-403. License to Distributor; Denial; Grounds; Hearing

Sec. 403. (a) The administrator may refuse to issue a license to do business as a distributor in Indiana if:(1) the application is filed by a person whose license has previously been cancelled for cause;(2) the application is not filed in good faith, as determined by the administrator;(3) the application is filed by some person as a subterfuge for the real person in interest whose license has previously been cancelled for cause;(4) the applicant has an outstanding listed tax liability; or(5) the applicant has not complied with a filing requirement of the department.(b) Before being denied a license as a distributor, the applicant is entitled to a hearing with five (5) days written notice. At the hearing the applicant may appear in person or by counsel and present testimony.As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.96-1989, SEC.1.
IN Code § 6-6-1.1-404 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-404. License to Distributor; Foreign Corporations

Sec. 404. No license may be issued to a foreign corporation unless it is properly qualified to do business in Indiana.As added by Acts 1979, P.L.79, SEC.1.
IN Code § 6-6-1.1-405 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-405. License to Distributor; Financial Statement; Fee

Sec. 405. No license may be issued unless the application is accompanied by a current financial statement and a license fee of one hundred dollars ($100). The applicant shall pay the license fee to the administrator.As added by Acts 1979, P.L.79, SEC.1.
IN Code § 6-6-1.1-405.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-405.5. Investigations to Enforce Chapter

Sec. 405.5. The administrator may make any investigation the administrator considers reasonably necessary for the enforcement of this chapter.As added by P.L.69-1991, SEC.3.
IN Code § 6-6-1.1-406 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-406. License to Distributor; Bond, Letter of Credit, or Cash Deposit

Sec. 406. (a) Concurrently with the filing of an application for a distributor's license, the department may require an applicant to file with the administrator a surety bond, a letter of credit, or a cash deposit:(1) in an amount of not less than two thousand dollars ($2,000) nor more than a three (3) month tax liability for the applicant as estimated by the administrator; and(2) conditioned upon the prompt filing of true reports and payment of all gasoline taxes levied by the state, together with any penalties and interest, and upon faithful compliance with the provisions of this chapter.(b) The administrator shall determine the amount of the distributor's bond, cash deposit, or letter of credit. If the applicant files a bond or a letter of credit, the bond or letter of credit must:(1) be with a surety company or financial institution approved by the administrator;(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 Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.18; P.L.77-1985, SEC.1; P.L.97-1987, SEC.4; P.L.96-1989, SEC.2; P.L.69-1991, SEC.4.
IN Code § 6-6-1.1-407 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-407. Bond or Letter of Credit of Distributor Unsatisfactory; Reduction of Cash Deposit

Sec. 407. (a) The administrator may require a distributor to file a new bond or new letter of credit, with a satisfactory surety or financial institution in the same form and amount if:(1) liability upon the old bond or letter of credit is discharged or reduced by judgment rendered, payment made, or otherwise; or(2) in the opinion of the administrator any surety on the old bond or financial institution on the old letter of credit becomes unsatisfactory.If the new bond or new letter of credit is unsatisfactory, the administrator shall cancel the license of the distributor. If the new bond or new letter of credit is satisfactorily furnished, the administrator shall release in writing the surety on the old bond or financial institution on the old letter of credit from any liability accruing after the effective date of the new bond or new letter of credit.(b) If a distributor has a cash deposit with the administrator and the deposit is reduced by a judgment rendered, payment made, or otherwise, the administrator may require the distributor to make a new deposit equal to the amount of the reduction.As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.97-1987, SEC.5.
IN Code § 6-6-1.1-408 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-408. Amount of Bond, Letter of Credit, or Cash Deposit Insufficient; New Requirements; Hearing; Cancellation of Certificate

Sec. 408. (a) If the administrator reasonably determines that the amount of the existing bond, letter of credit, or cash deposit is insufficient to insure payment to the state of the tax and any penalty and interest for which the distributor is or may become liable, then the distributor shall upon written demand of the administrator file a new bond or letter of credit, or increase the cash deposit. The administrator shall give the distributor at least fifteen (15) days to secure the new bond or letter of credit or make the increased cash deposit.(b) The new bond, letter of credit, or cash deposit must meet the requirements set forth in section 406 of this chapter.(c) If the new bond, letter of credit, or cash deposit required under this section is unsatisfactory, the administrator shall cancel the distributor's license certificate.As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.77-1985, SEC.2; P.L.97-1987, SEC.6; P.L.69-1991, SEC.5.
IN Code § 6-6-1.1-409 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-409. Release of Surety of Distributor's Bond or Institution Issuing Letter of Credit; Retaining Cash Deposit; Notice; Cancellation of License

Sec. 409. (a) Sixty (60) days after making a written request for release to the administrator, the surety of a bond furnished by a distributor 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) One hundred eighty (180) days after making a written request for release to the administrator, the financial institution issuing the letter of credit for a distributor is released from any liability accruing on the letter of credit.(c) The administrator shall promptly notify the distributor furnishing the bond or letter of credit that a release has been requested, and unless the distributor obtains a new bond or letter of credit which meets the requirements of section 406 of this chapter and files with the administrator:(1) the new bond within the sixty (60) day period; or(2) the new letter of credit within the one hundred eighty (180) day period;the administrator shall cancel the distributor's license.(d) Sixty (60) days after making a written request for release to the administrator, the cash deposit provided by a distributor is cancelled as security for any obligation accruing after the expiration of the sixty (60) day period. However, the administrator 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 administrator shall be released to the distributor. Before the expiration of the sixty (60) day period, the distributor must provide the administrator with a bond or letter of credit that satisfies section 406 of this chapter, or the administrator shall cancel the distributor's license.As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.97-1987, SEC.7.
IN Code § 6-6-1.1-410 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-410. Financial Statements; Increased Bond, Letter of Credit, or Cash Deposit Amounts

Sec. 410. The administrator may in his reasonable discretion require a distributor to furnish current certified, audited financial statements. If the administrator determines that a distributor's financial condition warrants an increase in the distributor's bond, letter of credit, or cash deposit, the administrator may require the distributor to furnish an increased bond, letter of credit, or cash deposit.As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.97-1987, SEC.8.
IN Code § 6-6-1.1-411 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-411. Temporary License; Investigation; Conditions and Requirements

Sec. 411. The administrator may make any investigation he considers necessary once an application has been properly filed, the license fee paid, and the bonding requirements met. If all conditions and requirements of this chapter have been met, the administrator shall issue to the applicant a temporary license to transact business as a distributor in Indiana. The temporary license is valid for one (1) year.As added by Acts 1979, P.L.79, SEC.1.
IN Code § 6-6-1.1-412 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-412. Permanent License; Minimum Gallonage

Sec. 412. If an Indiana based distributor distributes at least five hundred thousand (500,000) gallons of gasoline during the year that the temporary license is in effect and complies with all the other provisions of this chapter, the administrator shall issue a permanent license to the distributor without charge. The permanent license is effective unless canceled under this chapter.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.19.
IN Code § 6-6-1.1-413 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-413. No Permanent License; Insufficient Gallonage

Sec. 413. If an Indiana based distributor does not distribute at least five hundred thousand (500,000) gallons of gasoline during the year that the temporary license is in effect, the administrator may not issue a permanent license to that distributor.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.20.
IN Code § 6-6-1.1-414 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-414. License Nonassignable; New License Required

Sec. 414. A license issued under this chapter is not assignable and is valid only for the distributor in whose name it is issued. If there is a change in name or ownership, the distributor shall apply for a new license.As added by Acts 1979, P.L.79, SEC.1.