reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 5. Alternative Calculations; Combined Returns › 6-5.5-5-1. Members of Unitary Business; Combined Returns; Fair Representation of Taxpayer Income Within State; Reapportionment

Sec. 1. (a) Except as provided in this section, a unitary group consisting of at least two (2) taxpayers shall file a combined return covering all the operations of the unitary business and including all of the members of the unitary business. However, only one (1) combined return needs to be filed, as provided in IC 6-5.5-6-1.
(b) If the department or taxpayer determines that the result of applying this section or article do not fairly represent the taxpayer's income within Indiana or the taxpayer's income within Indiana may be more fairly represented by a separate return, the taxpayer may petition for and the department may allow, or the department may require, in respect to all or a part of the taxpayer's business activity any of the following:
(1) Separate accounting.
(2) The filing of a separate return for the taxpayer.
(3) A reallocation of tax items between a taxpayer and a member of the taxpayer's unitary group or an entity that would be a member of a taxpayer's unitary group if it were transacting business in Indiana.
For purposes of this subsection, "tax items" means gross income, deductions, gains, losses, and credits used in computing the tax under this article, except the term shall exclude dividends or other distributions regardless of whether the amounts are deductible or taxable in computing taxable income under the Internal Revenue Code.
(c) Income apportioned under this article must reflect a change in adjusted gross income that is required to comply with a department order under this section.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.30; P.L.68-1991, SEC.13; P.L.1-2023, SEC.17.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 5. Alternative Calculations; Combined Returns › 6-5.5-5-2. Members of Unitary Group; Combined Returns

Sec. 2. A combined return must include the adjusted gross income of all members of the unitary group, even if some of the members would not otherwise be subject to taxation under this article. The department may require a member of a unitary group to provide any information that is needed by the department to determine the unitary group's apportioned income under this article. However, income of corporations or other entities organized in foreign countries, except a foreign bank (or its subsidiary) that transacts business in the United States, shall not be included in the combined return. In calculating adjusted gross income, the taxpayer shall eliminate all income and deductions from transactions between entities that are included in the combined return. In addition, in computing receipts for the apportionment factor under IC 6-5.5-2-4(2), the taxpayer shall eliminate receipts between unitary group members included in the combined return.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.31; P.L.1-2023, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 5. Alternative Calculations; Combined Returns › 6-5.5-5-3. Information or Records Required

Sec. 3. The department may require and the taxpayer shall furnish information or records that the department determines to be necessary for it to make the determination required under this article. The department may require this information to be included in the taxpayer's return.
As added by P.L.347-1989(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 6. Returns › 6-5.5-6-1. Annual Returns Required

Sec. 1. Annual returns with respect to the tax imposed by this article shall be made by every taxpayer:
(1) having for the taxable year adjusted gross income or apportioned income subject to taxation under this article; or
(2) that would have had adjusted gross income or apportioned income subject to taxation under this article, but had a loss for that taxable year.
However, taxpayer members of a unitary group are required to file only one (1) return covering all members of the unitary group. The taxpayer member that files the return may be designated by the members of the unitary group pursuant to consents executed by each member. Each taxpayer member of a unitary group is jointly and severally liable for the tax liability of all members of the unitary group.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.68-1991, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 6. Returns › 6-5.5-6-2. Time for Filing Returns; Extensions

Sec. 2. (a) Annual returns required by this chapter shall be filed with the department on or before the fifteenth day of the fifth month following the close of the taxpayer's taxable year. However, if a taxpayer receives an extension of time from the United States Internal Revenue Service for the filing of its federal income tax return for a taxable year, the department shall grant an extension of time to the taxpayer for the filing of a return required by this chapter for that taxable year to the date otherwise provided by IC 6-8.1-6-1. In addition, the department may grant an additional reasonable extension of time for filing a return required by this chapter as provided by IC 6-8.1-6-1.
(b) If the due date for a federal income tax return is extended by the Internal Revenue Service to a date that is later than the date specified in subsection (a), the department may extend the due date of a return required to be made under this chapter to reflect the due date permitted for the federal income tax return.
(c) If the due date for a federal income tax return in the Internal Revenue Code, as determined without regard to any extensions, Saturdays, Sundays, or holidays, is later than the date provided in subsection (a), the due date for the return made pursuant to this section shall be the later of the due date for the federal income tax return or the due date provided under this section.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.239-2017, SEC.18; P.L.137-2022, SEC.56.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 6. Returns › 6-5.5-6-3. Quarterly Estimated Tax; Quarterly Payment by Electronic Fund Transfer

Sec. 3. (a) Each taxpayer subject to taxation under this article shall report and pay quarterly an estimated tax equal to twenty-five percent (25%) of the taxpayer's total estimated tax liability imposed by this article for the taxable year. A taxpayer that uses a taxable year that ends on December 31 shall file the taxpayer's estimated quarterly financial institutions tax return and pay the tax to the department on or before April 20, June 20, September 20, and December 20 of the taxable year, without assessment or notice and demand from the department. If a taxpayer uses a taxable year that does not end on December 31, the due dates for filing the estimated quarterly financial institutions tax return and paying the tax are on or before the twentieth day of the fourth, sixth, ninth, and twelfth months of the taxpayer's taxable year. The department shall prescribe the manner and furnish the forms for reporting and payment.
(b) Subsection (a) is applicable only to taxpayers having a tax liability imposed under this article that exceeds two thousand five hundred dollars ($2,500) for the taxable year.
(c) If the department determines that a taxpayer's:
(1) estimated quarterly financial institutions tax liability for the current year; or
(2) average quarterly financial institutions tax payment for the preceding year;
exceeds five thousand dollars ($5,000), the taxpayer shall pay the quarterly financial institutions 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.
(d) If a taxpayer's financial institutions tax payment is made by electronic fund transfer, the taxpayer is not required to file a quarterly financial institutions tax return.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.68-1991, SEC.15; P.L.28-1997, SEC.21; P.L.129-2001, SEC.9; P.L.211-2007, SEC.34.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 6. Returns › 6-5.5-6-4. Payment of Tax

Sec. 4. When a taxpayer is required to file a tax return under this chapter, the taxpayer shall, without assessment or notice and demand from the department, pay the tax to the department at the time fixed for filing the return without regard to an extension of time for filing the return. In making an annual return and paying the tax due for a taxable year, a taxpayer is entitled to take a credit for any tax previously paid by it for the taxable year under this chapter.
As added by P.L.347-1989(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 6. Returns › 6-5.5-6-5. Certified Copy of Return

Sec. 5. A taxpayer shall furnish to the department at the department's request a true and correct copy of any tax return that the taxpayer has filed with the United States Internal Revenue Service. The copy shall be certified by the taxpayer under penalties of perjury.
As added by P.L.347-1989(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 6. Returns › 6-5.5-6-7. Forms; Certification of Truth of Information

Sec. 7. A return required by this chapter and other information that is reasonably requested by the department must be on the forms that are prescribed by the department. The taxpayer or other person, corporation, or entity, when required by the department, shall certify under penalties of perjury to the truth of all information on the return or other document.
As added by P.L.347-1989(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 6. Returns › 6-5.5-6-8. Transfer of Property; Liability for Tax

Sec. 8. In the case of a transferee of the property of a transferor, liability for an accrued tax liability of the transferor is transferred to the transferee as provided in Section 6901 of the Internal Revenue Code.
As added by P.L.347-1989(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 6. Returns › 6-5.5-6-9. Preservation of Records; Examination

Sec. 9. A taxpayer subject to taxation under this article shall keep and preserve records of the taxpayer's adjusted gross income and other books or accounts necessary to determine the amount of tax for which the taxpayer is liable under this article. Those records, books, and accounts shall be kept open for examination at any time by the department or its authorized agents.
As added by P.L.347-1989(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 7. Penalties › 6-5.5-7-1. Failure to Make Payment; Underpayments; Estimated Payments

Sec. 1. (a) The penalty in the amount prescribed by IC 6-8.1-10-2.1(b) shall be assessed by the department on a taxpayer who fails to make payments as required in IC 6-5.5-6. However, no penalty shall be assessed for a quarterly payment if the payment equals or exceeds:
(1) twenty percent (20%) of the final tax liability for the taxable year; or
(2) twenty-five percent (25%) of the final tax liability for the taxpayer's previous taxable year.
(b) The penalty for an underpayment of tax on a quarterly return shall only be assessed on the difference between the actual amount paid by the taxpayer on the quarterly return and the lesser of:
(1) twenty percent (20%) of the taxpayer's final tax liability for the taxable year; or
(2) twenty-five percent (25%) of the taxpayer's final tax liability for the taxpayer's previous taxable year.
A payment required to be made in the manner prescribed in IC 6-5.5-6-3(c), but not paid in such a prescribed manner, shall be subject to the penalty provided in IC 6-8.1-10-2.1(b)(5).
(c) For a corporation required to make estimated payments under this section:
(1) if a corporation has a current taxable year or a previous taxable year that is less than twelve (12) months, the penalty under this section shall be computed in a manner consistent with Section 6655 of the Internal Revenue Code, including regulations promulgated thereunder; and
(2) the department may adopt rules or issue guidelines related to the application of payments withheld on behalf of the corporation under IC 6-3-4 or IC 6-5.5-2-8.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.1-1991, SEC.55; P.L.159-2021, SEC.29.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 7. Penalties › 6-5.5-7-2. Violation of Article; Violation of Preparing or Filing Return

Sec. 2. A taxpayer who:
(1) violates IC 6-5.5; or
(2) fails to comply with the request of the department made under IC 6-5.5-6;
commits a Class C infraction.
As added by P.L.347-1989(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 7. Penalties › 6-5.5-7-3. False Entries in Books; Multiple Books; Failure to Make Return; False Returns

Sec. 3. A taxpayer who:
(1) makes false entries in the taxpayer's books;
(2) keeps more than one (1) set of books;
(3) fails to make a return required to be made under this chapter; or
(4) makes a false return or false statement in a return;
with intent to defraud the state or to evade the payment of a tax imposed under this article commits a Level 6 felony.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.158-2013, SEC.90.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 7. Penalties › 6-5.5-7-4. Failure to Permit Examination of Books, Records, or Property; Refusal to Testify or Produce Records

Sec. 4. A person who knowingly:
(1) fails to permit the examination of any book, paper, account, record, or other data by the department or its authorized agents;
(2) fails to permit the inspection or appraisal of any property by the department or its authorized agents; or
(3) refuses to offer testimony or produce a record;
required under this article commits a Level 6 felony.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.158-2013, SEC.91.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 7. Penalties › 6-5.5-7-5. Concurrent Jurisdiction of Attorney General

Sec. 5. The attorney general has concurrent jurisdiction with prosecuting attorneys in instituting and prosecuting actions under sections 2 through 4 of this chapter.
As added by P.L.347-1989(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 8. Financial Institutions Tax Fund › 6-5.5-8-1. Establishment; Purpose; Investment of Money in Fund; Reversion of Funds

Sec. 1. (a) The financial institutions tax fund is established for the purpose of making distributions to counties and for providing revenue for state appropriations. The fund shall be administered by the treasurer of state.
(b) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public funds may be invested.
(c) Money in the fund at the end of a fiscal year does not revert to the state general fund.
As added by P.L.347-1989(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 8. Financial Institutions Tax Fund › 6-5.5-8-2. Semiannual Distributions to Counties

Sec. 2. (a) On or before December 1 and June 1 of each year the auditor of state shall transfer from the financial institutions tax fund to each county auditor for distribution to the taxing units (as defined in IC 6-1.1-1-21) in the county, an amount equal to fifty percent (50%) of the sum of the distributions under this section for all the taxing units of the county for the state fiscal year. The amount of a taxing unit's distribution for the state fiscal year is equal to the result of:
(1) an amount equal to forty percent (40%) of the total financial institutions tax revenue collected during the preceding state fiscal year; multiplied by
(2) a fraction equal to:
(A) the amount of the guaranteed distributions received by the taxing unit under this chapter during calendar year 2012 (based on the best information available to the department); divided by
(B) the total amount of all guaranteed distributions received by all taxing units under this chapter during calendar year 2012 (based on the best information available to the department).
(b) The county auditor shall distribute the distributions received under subsection (a) to the taxing units in the county at the same time that the county auditor makes the semiannual distribution of real property taxes to the taxing units.
(c) The distributions received under subsection (a) may be used for any legal purpose.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.32; P.L.61-1991, SEC.5; P.L.68-1991, SEC.16; P.L.273-1999, SEC.58; P.L.90-2002, SEC.303; P.L.192-2002(ss), SEC.129; P.L.146-2008, SEC.351; P.L.205-2013, SEC.125; P.L.38-2021, SEC.47.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 8. Financial Institutions Tax Fund › 6-5.5-8-3. Procedure for Making Semiannual Distributions to Counties

Sec. 3. (a) Before April 15 and October 15 of each year, the auditor of state shall determine the amount of the next semiannual distribution under section 2 of this chapter for counties. The amounts determined by the auditor of state shall be based on the best information available to the department.
(b) In order to make the distributions required by this chapter, the auditor of state shall draw warrants on the financial institutions tax fund payable to the county, and the treasurer of state shall pay the warrants.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.33; P.L.205-2013, SEC.126.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 9. Miscellaneous › 6-5.5-9-2. Other Provisions Applicable to Ic 6-5.5

Sec. 2. For purposes of administration and enforcement the provisions of IC 6-8.1 that are applicable to a listed tax and an income tax apply to the tax imposed by this article.
As added by P.L.347-1989(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 9. Miscellaneous › 6-5.5-9-3. Effect of Tax Under Ic 6-5.5 Held Inapplicable or Invalid

Sec. 3. If the tax imposed by this article is held inapplicable or invalid with respect to a taxpayer, then notwithstanding the statute of limitations set forth in IC 6-8.1-5-2(a), the taxpayer is liable for the taxes imposed for the taxable periods with respect to which the tax under this article is held inapplicable or invalid.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.34; P.L.192-2002(ss), SEC.130; P.L.1-2003, SEC.48.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 9. Miscellaneous › 6-5.5-9-4. Exemption From Income Taxes

Sec. 4. (a) A taxpayer who is subject to taxation under this article for a taxable year or part of a taxable year is not, for that taxable year or part of a taxable year, subject to the income taxes imposed by IC 6-3.
(b) The exemption provided for the taxes listed in subsection (a) does not apply to a taxpayer to the extent the taxpayer is acting in a fiduciary capacity.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.35; P.L.1-1991, SEC.56; P.L.192-2002(ss), SEC.131.
2023 Indiana Code › Title 6. Taxation › Article 5.5. Taxation of Financial Institutions › Chapter 9. Miscellaneous › 6-5.5-9-5. Depositor or Owner of Capital Stock, Share Accounts, Certificates of Indebtedness, or Investment in Taxpayer With Principal Offices in State; Tax Liability

Sec. 5. A depositor or owner of capital stock, capital shares, share accounts, certificates of indebtedness or investment, or comparable investment or interest in a taxpayer with its principal offices in Indiana is not liable for taxation under this article with respect to that interest.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.36.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 1.1. Gasoline Tax › 6-6-1.1-101. Short Title

Sec. 101. This chapter shall be known and may be cited as the "Gasoline Tax Law."
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 1.1. Gasoline Tax › 6-6-1.1-102. Application of Definitions and Rules of Construction

Sec. 102. The definitions and rules of construction contained in sections 103 and 104 of this chapter apply throughout this chapter unless the context clearly requires otherwise.
As added by Acts 1979, P.L.79, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 1.1. Gasoline Tax › 6-6-1.1-104. Rules of Construction

Sec. 104. (a) Whenever a masculine gender pronoun is used in this chapter, it refers to the masculine, feminine, or neuter, whichever is appropriate.
(b) The singular form of any noun as used in this chapter includes the plural, and the plural includes the singular, where appropriate.
As added by Acts 1979, P.L.79, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 1.1. Gasoline Tax › 6-6-1.1-105. Citation to Prior Law

Sec. 105. If a provision of the prior motor fuel or marine fuel tax laws (IC 6-6-1 and IC 6-6-1.5) has been replaced in the same form or in a restated form, by a provision of this chapter, then a citation to the provision of the prior law shall be construed as a citation to the corresponding provision of this chapter.
As added by Acts 1979, P.L.79, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 1.1. Gasoline Tax › 6-6-1.1-201. Rate and Burden of Tax

Sec. 201. (a) A license tax is imposed on the use of all gasoline used in Indiana at the applicable rate specified in subsection (b), except as otherwise provided by this chapter. The distributor shall initially pay the tax on the billed gallonage of all gasoline the distributor receives in this state, less any deductions authorized by this chapter. The distributor shall then add the per gallon amount of tax to the selling price of each gallon of gasoline sold in this state and collected from the purchaser so that the ultimate consumer bears the burden of the tax.
(b) The license tax described in subsection (a) is imposed at the following applicable rate per gallon:
(1) Before July 1, 2017, eighteen cents ($0.18).
(2) For July 1, 2017, through June 30, 2018, the lesser of:
(A) the rate resulting from using the factors determined under IC 6-6-1.6-2; or
(B) twenty-eight cents ($0.28).
(3) Beginning July 1, 2018, and each July 1 through July 1, 2027, the department shall determine an applicable rate equal to the product of:
(A) the rate in effect on June 30; multiplied by
(B) the factor determined under IC 6-6-1.6-3.
The rate shall be rounded to the nearest cent ($0.01). After June 30, 2018, the new applicable rate may not exceed the rate in effect on June 30 plus one cent ($0.01). However, the new rate may not be less than the rate in effect on June 30. If the calculation of a new rate would produce a rate that is less than the rate in effect on June 30, the new rate shall be the rate in effect on June 30. The department shall publish the rate that will take effect on July 1 on the department's website not later than June 1.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.6; Acts 1980, P.L.10, SEC.6; P.L.59-1985, SEC.9; P.L.68-1988, SEC.1; P.L.69-1991, SEC.2; P.L.192-2002(ss), SEC.132; P.L.218-2017, SEC.35; P.L.159-2021, SEC.30; P.L.201-2023, SEC.106.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 1.1. Gasoline Tax › 6-6-1.1-201.5. Repealed

As added by Acts 1980, P.L.10, SEC.7. Amended by Acts 1981, P.L.88, SEC.5. Repealed by P.L.59-1985, SEC.37.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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; 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.