reglab/housing_qa huggingface dataset:
IN Code § 6-6-1.1-415 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-415. Cancellation of Distributor's License; Grounds; Notice; Hearing

Sec. 415. (a) The administrator may, after fifteen (15) days written notice, cancel a distributor's license if the distributor:(1) files a false monthly report of the information required by this chapter;(2) fails or refuses to file the monthly report required by this chapter;(3) fails or refuses to pay the full amount of the tax imposed by this chapter on the expiration of the fifteen (15) day notice period provided by this subsection;(4) is an Indiana distributor and fails to distribute five hundred thousand (500,000) gallons or more of gasoline during a twelve (12) month period;(5) fails to file a surety bond, letter of credit, or cash deposit as required by section 406 of this chapter;(6) fails to honor a subpoena issued by the department under IC 6-8.1-3-12;(7) knowingly breaks the seal on a pump sealed under section 1008 or 1110 of this chapter; or(8) fails or refuses to comply with IC 6-8.1-5-4 or section 1314 of this chapter.(b) The distributor may appear at the time and place given in the notice to show cause why the distributor's license should not be canceled. Notice of the hearing and of the cancellation must be sent by registered or certified mail to the distributor's last known address appearing in the administrator's files. A distributor whose license is canceled may not sell gasoline in Indiana without paying the tax imposed under this chapter to the supplier (as defined in section 401 of this chapter).As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.5; Acts 1980, P.L.51, SEC.21; P.L.97-1987, SEC.9; P.L.96-1989, SEC.3; P.L.69-1991, SEC.6.
IN Code § 6-6-1.1-416 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-416. Cancellation of License on Distributor's Request; Requisites

Sec. 416. A distributor may make a written request to the administrator to cancel his license, and the administrator may cancel the license effective sixty (60) days from receipt of the request if prior to cancellation the distributor has paid all tax, penalty, and interest accruing under this chapter.As added by Acts 1979, P.L.79, SEC.1.
IN Code § 6-6-1.1-417 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-417. Cancellation of Distributor's License for Inactiveness; Notice

Sec. 417. If the administrator determines that a distributor has not received, used, or sold gasoline for a period of six (6) months, and is no longer engaged as a distributor, the administrator may cancel the license by giving sixty (60) days' notice mailed to that person's last known address appearing in the administrator's files.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.22.
IN Code § 6-6-1.1-418 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-418. Listing of Licensed Distributors; Index of Applications and Bonds

Sec. 418. The administrator shall keep a file and alphabetical index of all applications and bonds, and shall keep a record of all licensed distributors. The administrator shall furnish to each licensed distributor, before August 16 of each year, a complete list of all licensed distributors as of the preceding July 1. The administrator shall also furnish to each licensed distributor monthly supplements showing any changes in the list.As added by Acts 1979, P.L.79, SEC.1.
IN Code § 6-6-1.1-501 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-501. Monthly Reports to Determine Tax Liability; Itemized Contents

Sec. 501. To determine his tax liability under this chapter, each distributor shall file a sworn report with the administrator by the twentieth day of each calendar month. The administrator may require the following information to be included in the report:(1) An itemized statement of the number of invoiced gallons of gasoline received by the distributor within Indiana during the preceding calendar month, as determined under sections 202 through 207 of this chapter. The administrator may require that the statement include the date, place, and quantity of each receipt of gasoline, the point of origin, the method by which and the name of the person from whom the gasoline was received, and any other information which the administrator requires.(2) An itemized statement showing the deductions provided by sections 701 through 705 of this chapter, together with such details to support each deduction as the administrator may require.(3) An itemized statement showing the gallons of gasoline sold to a marine facility for which the distributor does not receive an exemption certificate authorized by section 305 of this chapter.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.6; Acts 1980, P.L.51, SEC.23.
IN Code § 6-6-1.1-502 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-502. Monthly Payment of Tax Due; Computation

Sec. 502. (a) Except as provided in subsection (b), at the time of filing each monthly report, each distributor shall pay to the administrator the full amount of tax due under this chapter for the preceding calendar month, computed as follows:(1) Enter the total number of invoiced gallons of gasoline received during the preceding calendar month.(2) Subtract the number of gallons for which deductions are provided by sections 701 through 705 of this chapter from the number of gallons entered under subdivision (1).(3) Subtract the number of gallons reported under section 501(3) of this chapter.(4) Multiply the number of invoiced gallons remaining after making the computation in subdivisions (2) and (3) by the tax rate prescribed by section 201 of this chapter to compute that part of the gasoline tax to be deposited in the highway, road, and street fund under section 802(2) of this chapter or in the motor fuel tax fund under section 802(3) of this chapter.(5) Multiply the number of gallons subtracted under subdivision (3) by the tax rate prescribed by section 201 of this chapter to compute that part of the gasoline tax to be deposited in the fish and wildlife fund under section 802(1) of this chapter.(b) If the department determines that a distributor's:(1) estimated monthly gasoline tax liability for the current year; or(2) average monthly gasoline tax liability for the preceding year;exceeds five thousand dollars ($5,000), the distributor shall pay the monthly gasoline 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 Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.24; Acts 1980, P.L.10, SEC.8; Acts 1981, P.L.93, SEC.1; P.L.59-1985, SEC.11; P.L.92-1987, SEC.5; P.L.63-1988, SEC.12; P.L.28-1997, SEC.22; P.L.211-2007, SEC.35.
IN Code § 6-6-1.1-504 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-504. Purchaser Other Than Licensed Distributor; Same Reports; Payment of Tax

Sec. 504. Every person other than a licensed distributor who purchases or otherwise acquires taxable gasoline and unknowingly fails to pay the gasoline tax to either a licensed Indiana distributor or Indiana dealer shall make the same reports and payment required of distributors under this chapter. However, the person is not entitled to any deductions or credits.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.25.
IN Code § 6-6-1.1-512 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-512. Discontinuance, Sale, or Transfer of Distributor's Business; Notice to Administrator

Sec. 512. If a distributor intends to discontinue, sell, or transfer his business, he must give written notice to the administrator at least ten (10) days prior to his ceasing business. The notice shall give the date of discontinuance or the date of sale or transfer and the name and address of the purchaser or transferee.As added by Acts 1979, P.L.79, SEC.1.
IN Code § 6-6-1.1-513 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-513. Discontinuance, Sale, or Transfer of Distributor's Business; Accrued Tax Liabilities Due and Payable

Sec. 513. Notwithstanding any other provision of this chapter, any tax, penalty, and interest which have accrued under this chapter are due and payable at the time a distributor discontinues, sells, or transfers his business. The distributor shall file a report and pay any tax, penalty, and interest within ten (10) days after the discontinuance, sale, or transfer.As added by Acts 1979, P.L.79, SEC.1.
IN Code § 6-6-1.1-514 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-514. Sale or Transfer of Distributor's Business; Liability of Purchaser or Transferee for Any Accrued Unpaid Tax, Penalty, and Interest

Sec. 514. If a distributor fails to give notice to the administrator as required by section 512 of this chapter, the purchaser or transferee of his business is liable to the state for all unpaid tax, penalty, and interest accrued under this chapter against the distributor through the date of sale or transfer. However, the purchaser's or transferee's liability is limited to the value of the property and business acquired from the distributor.As added by Acts 1979, P.L.79, SEC.1.
IN Code § 6-6-1.1-515 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-515. Reports; Electronic Filing

Sec. 515. The administrator may require that all reports required to be filed under section 209, 501, 502, 504, or 606 of this chapter must be filed in an electronic format prescribed by the administrator.As added by P.L.176-2006, SEC.3.
IN Code § 6-6-1.1-606 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-606. Monthly Reports of All Deliveries of Gasoline in and From Indiana; Forms; Contents

Sec. 606. (a) Every person, including persons engaged in for-hire interstate or intrastate commerce, who:(1) transports gasoline by any manner from a point outside Indiana to a point in Indiana; and(2) is not a licensed distributor;shall report to the administrator on forms prescribed by the department all deliveries of gasoline from a point outside Indiana to a point in Indiana.(b) The reports required by subsection (a) must cover monthly periods and must show the following:(1) The name and address of the person to whom deliveries of gasoline have actually been made.(2) The name and address of the originally named consignee, if gasoline has been delivered to a person other than the originally named consignee.(3) The point of origin, point of delivery, date of delivery, number and initials of each tank car, and the number of gallons contained in each car, if the gasoline has been shipped by rail.(4) The number of gallons contained in the boat, barge, or vessel, if the gasoline has been shipped by water.(5) The number of gallons contained in each tank truck, if the gasoline has been shipped by motor truck.(6) The manner in which the gasoline has been delivered if the delivery is not covered by clauses (1) through (5).(7) Additional information relating to gasoline shipments as the administrator reasonably may require.(c) Every person, including persons engaged in for-hire interstate or intrastate commerce who:(1) transports gasoline from a point in Indiana to a point outside Indiana; and(2) is not a licensed distributor in Indiana;shall report to the administrator on forms prescribed by the department all gasoline transported from a point inside Indiana to a point outside Indiana.(d) The report required by subsection (c) must be made under oath on a form prescribed by the administrator, must cover monthly periods, and must show the following:(1) The name and address of the person to whom deliveries of gasoline have actually been made.(2) The name and address of the originally named consignee, if gasoline has been delivered to a person other than the originally named consignee.(3) The point of origin, point of delivery, date of delivery, number and initials of each tank car, and the number of gallons contained in each car if the gasoline has been shipped by rail.(4) The name and number of gallons contained in the boat, barge, or vessel if the gasoline has been shipped by water.(5) The registration number and number of gallons contained in each tank truck if the gasoline has been shipped by motor truck.(6) The manner in which the gasoline has been delivered if the delivery is not covered by clauses (1) through (5).(7) Additional information relating to gasoline shipments as the administrator reasonably may require.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.30; P.L.69-1991, SEC.7.
IN Code § 6-6-1.1-606.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-606.5. Registration and Licensure of Persons Transporting Gasoline in and From Indiana; Persons Qualified to Accept Delivery of Gasoline; Transporter Emblems; Language of Invoices or Manifests; Legitimate Diversion

Sec. 606.5. (a) Every person included within the terms of section 606(a) and 606(c) of this chapter shall register with the administrator before engaging in those activities. The administrator shall issue a transportation license to a person who registers with the administrator under this section.(b) Every person included within the terms of section 606(a) of this chapter who transports gasoline in a vehicle on the highways in Indiana for purposes other than use and consumption by that person may not make a delivery of that gasoline to any person in Indiana other than a licensed distributor except:(1) when the tax imposed by this chapter on the receipt of the transported gasoline was charged and collected by the parties; and(2) under the circumstances described in section 205 of this chapter.(c) Every person included within the terms of section 606(c) of this chapter who transports gasoline in a vehicle upon the highways of Indiana for purposes other than use and consumption by that person may not, on the journey carrying that gasoline to points outside Indiana, make delivery of that fuel to any person in Indiana.(d) A distributor's or an Indiana transportation license is required for a person or the person's agent acting in the person's behalf to operate a vehicle for the purpose of delivering gasoline within the boundaries of Indiana when the vehicle has a total tank capacity of at least eight hundred fifty (850) gallons.(e) The operator of a vehicle to which this section applies shall at all times when engaged in the transporting of gasoline on the highways have with the vehicle an invoice or manifest showing the origin, quantity, nature, and destination of the gasoline that is being transported.(f) The department shall provide for relief if a shipment of gasoline is legitimately diverted from the represented destination state after the shipping paper has been issued by a terminal operator or if a terminal operator failed to cause proper information to be printed on the shipping paper. Provisions for relief under this subsection:(1) must require that the shipper or its agent obtain a diversion number within twenty-four (24) hours of the diversion and report the number on the shipper's or agent's monthly return to the department; and(2) must be consistent with the refund provisions of this chapter.As added by P.L.69-1991, SEC.8. Amended by P.L.129-2001, SEC.10; P.L.182-2009(ss), SEC.234; P.L.234-2019, SEC.18; P.L.146-2020, SEC.32.
IN Code § 6-6-1.1-606.6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-606.6. Penalties; Improper Delivery of Gasoline

Sec. 606.6. (a) Except as provided in subsection (c), every person included within the terms of section 606(a) of this chapter who transports gasoline in a vehicle on the highways of Indiana in a vehicle having a total tank capacity of less than eight hundred fifty (850) gallons is liable to the state for a penalty equal to the rate provided in section 201 of this chapter on all gasoline transported into Indiana and delivered to any person other than a licensed distributor.(b) Except as provided in subsection (c), every person included within the terms of section 606(c) of this chapter who transports gasoline in a vehicle on the highways of Indiana is liable to the state for a penalty equal to the rate provided in section 201 of this chapter on all gasoline:(1) received by the person for transportation to a point outside Indiana;(2) not in fact transported to a point outside Indiana; and(3) in fact delivered to a person other than a licensed distributor inside Indiana.(c) The following are excluded when computing any liability under this section:(1) All deliveries of gasoline when the tax imposed by law was charged or collected by the parties under the circumstances described in this section.(2) Deliveries of gasoline used in computing the tax under section 301 of this chapter.As added by P.L.69-1991, SEC.9.
IN Code § 6-6-1.1-607 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-607. Monthly Accounting of All Gasoline Delivered to or Withdrawn From Refinery or Terminal; Lessor Report of Leased Storage Space

Sec. 607. (a) Every person owning or operating a refinery or terminal in Indiana shall, on forms prescribed by the administrator, make a monthly accounting to the administrator of all gasoline withdrawn from a refinery or terminal, and all gasoline delivered to and withdrawn from any terminal, whether or not the fuel is owned by the owner or operator.(b) Every person owning or operating a refinery or terminal in Indiana who leases storage space in that refinery or terminal for gasoline to another person shall on forms prescribed by the administrator make a monthly accounting to the administrator with respect to the leased storage space. The report shall show the following:(1) The name of the lessee.(2) The volume of storage space that is leased.(3) The volume of gasoline existing in that storage space at the beginning and end of the month.(4) The monthly throughput which is:(A) the total volume of gasoline put into the storage space during the month; and(B) the total volume of gasoline removed from the storage space during the month.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.31; P.L.69-1991, SEC.10.
IN Code § 6-6-1.1-608 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-608. Waiver of Reports Required by Ic 6-6-1.1-606 and Ic 6-6-1.1-607; Time Limitations

Sec. 608. The reports required by sections 606 and 607 of this chapter are for information purposes only and the administrator may waive their filing if they are unnecessary for the proper administration of this chapter. Persons required to file reports under this chapter shall file them with the administrator within the time period established by section 501 of this chapter for filing distributors' reports of gasoline received.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.32.
IN Code § 6-6-1.1-701 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-701. Deduction for Exempted Gasoline

Sec. 701. A licensed distributor who receives gasoline that qualifies for an exemption under section 301 of this chapter is entitled to a deduction for that gasoline after furnishing such proof as the administrator may require. The deduction must be claimed on the report covering the month of export, loss, destruction, or sale.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.33.
IN Code § 6-6-1.1-702 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-702. Sale or Exchange Agreement; Deduction

Sec. 702. A licensed distributor who receives gasoline in Indiana and then delivers it to or for the account of another licensed distributor in Indiana under a sale or exchange agreement is entitled to a deduction for that gasoline. The deduction must be claimed on the report covering the month of delivery.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.34.
IN Code § 6-6-1.1-703 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-703. Sale of Tax Exempt Gasoline; Deduction

Sec. 703. A licensed distributor who sells tax exempt gasoline described in section 302 of this chapter is entitled to a deduction for that gasoline. The deduction must be claimed on the report covering the month of sale.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.35.
IN Code § 6-6-1.1-704 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-704. Refund or Deduction

Sec. 704. A licensed distributor who pays any gasoline tax in error, or who is entitled to a refund or credit under this chapter, may, upon authorization by the administrator, take a deduction in lieu of a refund on subsequent monthly reports for the amount of gasoline on which the tax was paid.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.36.
IN Code § 6-6-1.1-705 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-705. Deduction for Evaporation, Shrinkage, Losses, and Tax Related Expenses

Sec. 705. (a) If a monthly report is filed and the amount due is remitted at or before the time required by this chapter, a distributor is entitled to a deduction equal to one and six-tenths percent (1.6%) of the remainder of:(1) the number of invoiced gallons of gasoline he received in Indiana during the preceding calendar month; minus(2) the deductions claimed by the distributor under sections 701 through 704 of this chapter.This deduction is a flat allowance to cover evaporation, shrinkage, losses (except losses covered by section 301(5) of this chapter), and the distributor's expenses in collecting and timely remitting the tax imposed by this chapter.(b) If a monthly report is filed or the amount due is remitted later than the time required under this chapter, the distributor shall pay to the administrator all of the gasoline tax the distributor received from the sale of gasoline covered by the late report, reduced by payments made under IC 6-8.1-8-1.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.37; P.L.77-1985, SEC.3; P.L.59-1985, SEC.12; P.L.92-1987, SEC.6.