reglab/statecodes huggingface dataset:
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 9 - EMPLOYMENT AGENCIES › Rule 1 - General Provisions › Section 1-4 - Form of contracts; collection of fees; refunds

Current through July 10, 2024
Authority: IC 6-8.1-3-3; IC 25-16-1-18; IC 25-16-2-1
Affected: IC 25-16-1
Sec. 4.
Contracts.
(a) Form
				of Contract. Every agency shall give to every applicant from whom a fee is to
				be received a contract, in which is stated all of the following:
(1) The name of the agency.
(2) The name and address of the employer
				communicating the order of the employment.
(3) The date of issuing the
				contract.
(4) The name of the
				applicant, the name of the employer to whom the applicant is sent, and the
				address where the applicant is to report for employment.
(5) The amount of fee to be charged and to be
				collected from the applicant and the amount of fee paid or advanced by the
				prospective employer and by whom paid or advanced.
(6) The kind of work or employment by job
				title.
(7) The daily hours of work;
				the wage or salary including any additional benefits of employment.
(8) Specific description of fees and refunds
				as provided by this regulation, and any other term, condition, or understanding
				agreed upon between the agency and applicant.
(9) There shall be printed on the face of the
				contract, clearly and conspicuously, in type no smaller than 10-point bold the
				following: "This agency is licensed by the Department of Revenue of the State
				of Indiana. Administrator for Licensed Employment Agencies, Room 104B, State
				Office Building, Indianapolis, Indiana 46204."
(10) Every such contract or receipt shall be
				made in original and duplicate, both to be signed by the applicant and the
				person acting for the employment agency. The duplicate shall be given to the
				applicant and the original shall be kept on file at the agency for three (3)
				years.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 1 - Definitions › Section 1-1 - "Administrator" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-6-2.5
Sec. 1.
"Administrator" means the administrative head of the Indiana
				  department of state revenue or an authorized agent thereof.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 1 - Definitions › Section 1-3 - "Sale" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-6-2.5
Sec. 3.
For purposes of this article, "sale" means the transfer of
				  title for compensation.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 1 - Definitions › Section 1-6 - "Motor vehicle" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-16;
				  IC 9-18
Sec. 6.
(a) "Motor
				vehicle" means a vehicle that is propelled by an internal combustion engine or
				motor and is designed for highway use.
(b) Vehicles "designed for highway use" are
				vehicles primarily adapted for and engaged in highway transportation. All
				vehicles plated for general highway transportation or capable of being plated
				pursuant to Indiana law are presumed to be primarily adapted for and engaged in
				highway transportation.
(c) The
				term "motor vehicle" does not include vehicles not required to be registered
				under IC 9-18, including the following vehicles when used entirely on private
				roadways:
(1) Road construction or maintenance
				machinery.
(2) Vehicles not capable
				of being plated pursuant to Indiana law.
(3) A well-boring or well-drilling apparatus,
				ditch-digging apparatus, or other similar equipment that is occasionally
				operated or moved over public highways.
(4) Vehicles that operate exclusively on
				rails.
(5) Vehicles designed and
				operated primarily as farm implements for drawing farm machinery.
(6) Tractors, plows, mowing machines,
				harvesters, Big A's, and other agricultural implements, including farm
				machinery when mounted and transported upon a trailer, when operated on a farm
				or when traveling upon public highways from one (1) field to another, or to or
				from places of repair, or supply.
(7) Vehicles exclusively operated on private
				property and not engaged in highway transportation.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 1 - Definitions › Section 1-7 - "Person" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-17
Sec. 7.
"Person" means any natural person, partnership, corporation,
				  corporate subsidiary, joint venture, firm, association, a representative
				  appointed by a court, or the state, or its political subdivision, or other
				  legal entity. However, a corporate division shall not be considered a
				  "person".
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 1 - Definitions › Section 1-9 - "Special fuel" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-103; IC
				  6-6-2.5-22
Sec. 9.
(a) "Special
				fuel" means all combustible gases and liquids except gasoline (as defined in IC
				6-6-1.1-103 ),
				including biodiesel, blended biodiesel, and natural gas products, that are:
(1) suitable for generation of power in an
				internal combustion engine; or
(2)
				used exclusively for heating, industrial, and farm purposes other than for the
				operation of motor vehicles.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 1 - Definitions › Section 1-12 - "Use" defined

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-2.5
Sec. 12.
"Use" has the meaning set forth in 45 IAC 12-1-17.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 1 - Definitions › Section 1-18 - "Metered pump" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-6-2.5
Sec. 18.
For purposes of this article, "metered pump" means a
				  stationary pump that is capable of metering the amount of special fuel
				  dispensed from it.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 2 - Imposition of Tax › Section 2-8 - Collection of special fuel tax on the sale of biodiesel

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-2.5-20; IC 6-6-2.5-23
Sec. 8.
(a) For the
				purposes of this rule, a "biodiesel manufacturing plant" is a facility that is
				located in Indiana and is for the production of biodiesel.
(b) For the purposes of IC 6-6-2.5-20,
				biodiesel is considered received when it is removed from a biodiesel
				manufacturing plant.
(c) For the
				purposes of IC 6-6-2.5-23, a person that produces biodiesel or both biodiesel
				and blended biodiesel at a biodiesel manufacturing plant is considered a
				supplier.
(d) For the purposes of
				IC 6-6-2.5, a person that produces biodiesel or both biodiesel and blended
				biodiesel at a biodiesel manufacturing plant must register with the department
				as a licensed supplier and collect special fuel tax in the manner outlined in
				IC 6-6-2.5.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 3 - Exemptions › Section 3-1 - Special fuel sold for export

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-30
Sec. 1.
For the purposes of the exemption for exported fuel found in
				  IC
				  6-6-2.5-30(a)(1),
				  fuel purchased and placed into the fuel supply tank of a motor vehicle in
				  Indiana and consumed outside the state shall not be considered
				  "exported".
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 3 - Exemptions › Section 3-2 - Special fuel sold to or used by the U.S. government

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-30
Sec. 2.
Special fuel sold to the United States or an agency or
				  instrumentality thereof, or placed into the fuel supply tank of a governmental
				  motor vehicle, is exempt from the special fuel tax.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 3 - Exemptions › Section 3-3 - Special fuel sold to or used by post exchanges and federal reservations

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-30
Sec. 3.
Special fuel sold to a post exchange or other concessionaire
				  located on a federal reservation within Indiana is exempt from the special fuel
				  tax.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 3 - Exemptions › Section 3-5 - Sales to a public transportation corporation

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-30;
				  IC 36-9-4
Sec. 5.
(a) Special
				fuel sold to a public transportation corporation established under IC 36-9-4 is
				exempt from the special fuel tax so long as the special fuel is placed into the
				fuel supply tank of a motor vehicle operated by a public transportation
				corporation for the sole purpose of transporting persons for compensation
				within the Indiana territory of that corporation.
(b) A "public transportation corporation" is
				a municipally owned public transportation system that:
(1) operates buses or other motor vehicles
				designed to carry more than six (6) passengers, not including the driver;
				and
(2) operates over designated
				and definite routes within one (1) municipality and its suburban territory, or
				within and between two (2) or more municipalities located not more than ten
				(10) miles apart, and within their suburban territories.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 3 - Exemptions › Section 3-6 - Sales to public transit department

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-30
Sec. 6.
(a) Special
				fuel sold to a public transit department of a municipality is exempt from the
				special fuel tax provided that the special fuel is placed into the fuel supply
				tank of a motor vehicle operated by a public transit department for the sole
				purpose of transporting persons for compensation within a service
				area.
(b) The "service area" of a
				public transit department of a municipality is no more than five (5) miles
				outside the corporate limits of the municipality, and no part of which is
				outside Indiana.
(c) In order to
				qualify for this exemption, carriers must embark, transport, and disembark
				passengers within the service area of the municipality. Special fuel sold and
				delivered into the fuel supply tank of a motor vehicle operated by a public
				transit department for the purpose of transporting persons over routes of which
				any portion of the routes are more than five (5) miles outside the corporate
				limits of the municipality or outside Indiana, is subject to tax.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 3 - Exemptions › Section 3-7 - Sales to common carriers

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-30
Sec. 7.
(a) Special
				fuel sold to a common carrier is exempt from the special fuel tax, provided
				that the special fuel is placed into the fuel supply tank of a common carrier
				for the sole purpose of transporting passengers within a service area that is
				not larger than one (1) county and counties contiguous to that county, all of
				which are located in Indiana.
(b)
				For purposes of this section, the term "common carrier" means any person that
				holds itself out to the general public to engage in the transportation by motor
				vehicle of passengers for compensation, whether over regular or irregular
				routes. However, it shall not be construed to mean motor vehicles that are
				operated by public transportation corporations or public transit
				departments.
(c) In order to
				qualify for this exemption, common carriers must embark, transport, and
				disembark passengers within the service area of the common carrier. Special
				fuel sold and delivered into the fuel supply tank of a motor vehicle operated
				by a common carrier for the purpose of transporting persons over routes that
				are outside the service area of the common carrier is subject to tax.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 3 - Exemptions › Section 3-10 - Presumption of taxability; recordkeeping; exemption certificates

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-28;
				  IC
				  6-6-2.5-30;
				  IC
				  6-6-2.5-30.5
Sec. 10.
(a) It is a
				rebuttable presumption that all undyed or unmarked special fuel, or both,
				received in Indiana is presumed to be acquired for the operation of a motor
				vehicle.
(b) Every person who
				purchases special fuel and claims an exempt use for that fuel must keep
				adequate books and records so that the administrator may determine the amount
				of the person's special fuel tax liability and exempt use.
(c) A licensed special fuel supplier is not
				required to produce further evidence of exemption or nontaxability if the
				purchaser provides an exemption certificate that certifies, in a form
				prescribed by the administrator, that the acquisition of special fuel is exempt
				from the tax.
(d) A person must
				retain the books and records for a period of at least three (3) years after the
				date the final payment of the particular tax liability was due, unless the
				administrator consents to earlier destruction following an audit. In addition,
				if the limitation on assessments is extended beyond three (3) years for a
				particular tax liability, the person must retain the books and records until
				the assessment period is over. A person must allow inspection of the books,
				records, and returns by the administrator or authorized agents at all
				reasonable times.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 3 - Exemptions › Section 3-11 - Proportional exemptions for special fuel used in motor vehicles with common fuel reservoirs

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-4.1; IC
				  6-6-2.5-30
Sec. 11.
(a) A
				special fuel taxpayer is entitled to a proportional use exemption for tax paid
				on the use of special fuel for a commercial purpose when:
(1) the special fuel is placed into the fuel
				supply tank of the taxpayer's motor vehicle, which has a common fuel supply
				reservoir for both locomotion on a public highway and a commercial
				purpose;
(2) the commercial purpose
				is exempt from the special fuel tax; and
(3) the person is the purchaser of the
				special fuel, and has paid the special fuel tax thereon.
For purposes of the exemption, the special fuel used for the
				  commercial purpose other than locomotion of the motor vehicle must be used in
				  Indiana.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 4 - Licenses › Section 4-7 - Licenses; canceled bond

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-46
Sec. 7.
(a) If a
				licensee's bond on file becomes canceled or otherwise invalid, the licensee
				must furnish the administrator with a bond satisfying the requirements provided
				by this article.
(b) The bond must
				be dated so that no lapse in time occurs between the effective date of the new
				bond and the date on which the previous bond became canceled or otherwise
				invalid.
(c) If the licensee fails
				to furnish a bond within the time period prescribed by the administrator, the
				licensee shall be subject to immediate license cancellation.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 4 - Licenses › Section 4-8 - Bond increases; financial statement

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-45;
				  IC
				  6-6-2.5-46
Sec. 8.
(a)
				Periodically, the administrator may review a licensee's account to determine
				whether the licensee's bond on file is in an amount large enough to adequately
				cover the licensee's tax liability.
(b) If the administrator determines that the
				licensee's financial condition warrants the bond on file to be in a larger
				amount, the administrator may require the licensee to furnish such bond
				provided that such bond satisfies the requirements of section 7 of this
				rule.
(c) If the licensee fails to
				provide a bond within the time period prescribed by the administrator, the
				licensee may be subject to license cancellation in the same manner as
				prescribed by section 14 of this rule.
(d) The administrator may require an audited
				financial statement.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 4 - Licenses › Section 4-10 - Investigation of application

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-42
Sec. 10.
(a) Prior to
				and after the administrator issues a license, the administrator shall make any
				investigation considered necessary for the enforcement of IC 6-6-2.5.
(b) The administrator may contact a supplier
				of special fuel to determine a person's tax liability.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 4 - Licenses › Section 4-11 - Issuance of license

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-50;
				  IC
				  6-6-2.5-52
Sec. 11.
Upon determining that the licensing requirements have been
				  met, the department may issue the applicant a license to remain effective
				  unless canceled under IC 6-6-2.5.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 4 - Licenses › Section 4-12 - Licenses nonassignable

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-52
Sec. 12.
A license issued under IC 6-6-2.5 is not assignable and is
				  valid only for the person in whose name it is issued.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 4 - Licenses › Section 4-13 - Display of license

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-53
Sec. 13.
A license or a copy thereof issued to the licensee by the
				  department shall be prominently displayed at each place in Indiana where the
				  licensee is engaged in business.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 4 - Licenses › Section 4-14 - Cancellation of license

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-406;
				  IC 6-6-2.5; IC
				  6-8.1-3-12;
				  IC
				  6-8.1-5-4
Sec. 14.
Except as otherwise provided, the administrator may, after a
				  hearing, cancel or deny a license if the licensee does any of the
				  following:
(1) Files a false monthly
				report of the information required by IC 6-6-2.5.
(2) Fails or refuses to file a monthly report
				required by IC 6-6-2.5.
(3) Is
				determined to be operating illegally.
(4) Fails or refuses to pay the full amount
				of the tax imposed by IC 6-6-2.5 on or before the due date established by IC
				6-6-2.5-35.
(5) Fails to file a surety bond, letter of
				credit, or cash deposit as required by IC
				6-6-1.1-406.
(6) Fails to honor a subpoena issued by the
				department under IC
				6-8.1-3-12.
(7) Fails or refuses to comply with the
				record keeping requirements or fails or refuses to allow inspection of records
				or fails or refuses to furnish copies of any federal returns filed as provided
				by IC
				6-8.1-5-4.
(8) Knowingly breaks the seal on a pump
				sealed as ordered by the administrator pursuant to IC
				6-6-2.5-71.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 4 - Licenses › Section 4-16 - Cancellation of license on licensee's request; requisites

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-48
Sec. 16.
(a) Upon
				written request to the administrator by the licensee, the administrator may
				cancel a license effective sixty (60) days from the date of receipt of the
				written request.
(b) Prior to or
				after canceling a license, the administrator may make any necessary
				investigation to determine the amount of tax, penalty, and interest which has
				not been paid by the licensee to the administrator.
(c) A person whose license has been canceled
				must retain books and records for a period of at least three (3) years plus the
				current year after the effective date of cancellation. A person must allow
				inspection of the books, records, and returns by the administrator or its
				authorized agents at all reasonable times during this period.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 4 - Licenses › Section 4-18 - Notice of license cancellation

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-49
Sec. 18.
(a) For
				purposes of IC
				6-6-2.5-49,
				the licensee shall be given at least five (5) days notice of the hearing and
				proposed cancellation or denial:
(1) by
				registered mail;
(2) at the
				licensee's last known address.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 4 - Licenses › Section 4-19 - Cancellation of bond; release of surety

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-48
Sec. 19.
(a) The
				surety of a licensee may cancel a bond issued to a licensee upon notifying the
				administrator.
(b) The cancellation
				shall be effective sixty (60) days after written notice is received by the
				administrator.
(c) The release does
				not affect any liability accruing before expiration of the sixty (60) day
				period.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 5 - Monthly Reports; Payment of Tax › Section 5-7 - Monthly payment by suppliers; collection allowances

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-6-2.5
Sec. 7.
In order to compensate a licensed special fuel supplier or
				  permissive supplier for collecting, reporting, and remitting the special fuel
				  tax, a licensed special fuel supplier or permissive supplier is entitled to
				  deduct a collection allowance if the tax is timely remitted.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 5 - Monthly Reports; Payment of Tax › Section 5-19 - Discontinuance of licensee's business

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-54;
				  IC
				  6-6-2.5-55
Sec. 19.
(a) If a
				licensee ceases to do business in Indiana, the licensee must give written
				notice to the administrator at least fifteen (15) days before
				discontinuance.
(b) Any tax,
				penalty, and interest that was accrued under IC 6-6-2.5 is due and payable at
				the time of discontinuance.
(c) A
				licensee who fails to notify the administrator is presumed to be operating in
				the business for which the license was issued, and therefore is subject to the
				reporting and remitting requirements of IC 6-6-2.5.
(d) Upon discontinuance of the business, the
				licensee shall immediately surrender the license to the administrator and
				destroy all identification issued by the department under IC
				6-6-2.5-55.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 6 - Refund of Tax › Section 6-5 - Refund of tax paid by mistake

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-32
Sec. 5.
A person is entitled to a refund without interest for the
				  amount of any special fuel tax, which:
(1) due to a clerical error, was erroneously
				paid; and
(2) has been remitted to
				the department.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 7 - Tax Evasion; Sealing Pumps › Section 7-2 - Sealing of pump; impoundment of vehicle or tank

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-71
Sec. 2.
(a) The
				department may seal a special fuel or kerosene tank or pump, or impound any
				vehicle or tank that does not have a sealable pump, if:
(1) a person becomes delinquent in payment of
				any amount due under IC 6-6-2.5;
(2) there is evidence that the revenue of a
				seller is in jeopardy;
(3) a person
				is operating without the license required by IC 6-6-2.5; or
(4) a person is operating outside the
				authority granted by the administrator.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 7 - Tax Evasion; Sealing Pumps › Section 7-3 - Gallonage totalizers

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-71
Sec. 3.
(a) Special
				fuel sellers shall allow the administrator to seal gallonage totalizers of
				metered pumps operated by or on behalf of the person selling special fuel or
				kerosene.
(b) If the department
				determines that a metered pump operated by or on behalf of a special fuel
				seller is without an effectively sealable gallonage totalizer, the special fuel
				seller shall, at the department's request:
(1)
				adapt the pump to the department's specifications so that it may be effectively
				sealed; or
(2) replace, in whole or
				in part, the pump, with a pump that employs an effectively sealable gallonage
				totalizer, as determined by the department.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 9 - Intentional Violation of Rules › Section 9-2 - Intentional breakage of seal

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-71
Sec. 2.
A person not authorized by IC 6-6-2.5 who knowingly:
(1) breaks a seal on a special fuel pump or
				tank;
(2) withdraws or removes
				special fuel from a sealed special fuel pump or tank; or
(3) fails or refuses to report meter readings
				on a special fuel pump or tank sealed under IC
				6-6-2.5-71;
				commits a Level 6 felony.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 9 - Intentional Violation of Rules › Section 9-3 - Reckless or intentional violation; offense

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-6-2.5
Sec. 3.
(a) A person
				commits a Class B misdemeanor if a person:
(1)
				recklessly fails to file a report, return, or statement required by IC
				6-6-2.5;
(2) knowingly makes a
				false statement in a return or report to the administrator, or in connection
				with an application for the refund of any tax claimed to have been erroneously
				paid under IC 6-6-2.5;
(3)
				knowingly collects a refund or pays a refund of tax on fuel actually placed
				into the fuel supply tank of a motor vehicle; or
(4) knowingly acts as a special fuel licensee
				without a license or authorization.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 9 - Intentional Violation of Rules › Section 9-4 - Violation; offenses

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-6-2.5
Sec. 4.
(a) A person
				who recklessly violates a provision of IC 6-6-2.5 for which no specific penalty
				is provided commits a Class C infraction.
(b) A person who commits such offenses with
				the intent to evade the tax imposed by IC 6-6-2.5 and to defraud the state
				commits a Level 6 felony.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 9 - Intentional Violation of Rules › Section 9-6 - Display of tax rate

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-35
Sec. 6.
Special fuel suppliers, permissive suppliers, and all persons
				  selling special fuel shall state the rate of tax separately from the price of
				  the special fuel on all sales or delivery slips, bills, invoices, and
				  statements that indicate the price of special fuel except when the special fuel
				  is sold through a metered pump.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 10 - SPECIAL FUEL TAX › Rule 10 - Delivery Reports; Collection of Tax › Section 10-1 - Report of deliveries

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-2.5-60
Sec. 1.
(a) Reports
				of all special fuel deliveries in Indiana shall be made to the administrator
				by:
(1) common, contract, or private carriers
				transporting special fuel in interstate or intrastate commerce;
(2) persons transporting special fuel in any
				manner from outside Indiana to a point in Indiana other than a refinery or
				terminal; and
(3) persons engaged
				in transporting special fuel in Indiana for others.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 1 - Definitions › Section 1-4 - "Distributor" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-103
Sec. 4.
(a) For
				purposes of IC
				6-6-1.1, "distributor" means a
				person that receives gasoline, as defined in section 15 of this rule, in
				Indiana, and subsequently distributes the gasoline by tank car, tank truck, or
				transport.
(b) "Distributor" does
				not include the United States government, its instrumentalities, or its
				agencies unless their inclusion is permitted under the constitution and laws of
				the United States.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 1 - Definitions › Section 1-5 - "Licensed distributor" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-103
Sec. 5.
Unless otherwise provided, "licensed distributor" means a
				  person that holds an unrevoked, temporary or permanent distributor's
				  license.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 1 - Definitions › Section 1-8 - "Motor vehicle" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-103
Sec. 8.
(a) "Motor
				vehicle" means a vehicle that is propelled by an internal combustion engine or
				motor and is designed for highway use.
(b) Vehicles designed for highway use are
				vehicles primarily adapted for and engaged in highway transportation. All
				vehicles plated for general highway transportation or capable of being plated
				pursuant to Indiana law are presumed to be primarily adapted for and engaged in
				highway transportation.
(c) The
				term "motor vehicle" does not include the following vehicles that are not
				designed to permit its mobile use on public highways:
(1) Road construction or maintenance
				machinery.
(2) Vehicles not capable
				of being plated pursuant to Indiana law.
(3) A well-boring or well-drilling apparatus,
				a ditch-digging apparatus, or other similar equipment.
(4) Vehicles that operate exclusively on
				rails.
(5) Vehicles designed and
				operated primarily as farm implements for drawing farm machinery.
(6) Tractors, plows, mowing machines,
				harvesters, Big A's, and other agricultural implements, including farm
				machinery, when mounted and transported upon a trailer, when operated on a
				farm, or when traveling upon public highways from one (1) field to another, to
				or from places of repair, or supply.
(7) Vehicles exclusively operated on private
				property and not engaged in highway transportation.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 1 - Definitions › Section 1-9 - "Person" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-103
Sec. 9.
"Person" means a natural person, a partnership, a
				  corporation, a corporate subsidiary, a joint venture, a firm, an association,
				  or a representative appointed by a court, the state, or its political
				  subdivision, or other legal entity. However, a corporate division shall not be
				  considered a person.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 1 - Definitions › Section 1-11 - "Taxable marine facility" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-103
Sec. 11.
(a) For
				purposes of IC
				6-6-1.1, "taxable marine facility"
				means a boat livery located on an Indiana lake.
(b) For purposes of IC
				6-6-1.1, an Indiana lake is an
				inland body or pool of standing or placid water, located wholly within the
				state of Indiana, formed either through natural processes or created
				artificially in whole or in part by manmade structures, including all flood
				control and water storage reservoirs, and may or may not be characterized by
				inlet and outlet streams.
(c) The
				landward limit of lakes is defined by the intersection of the water surface of
				the lake with the surrounding land and with the bed of inlet streams, whenever
				the water surface is at the established legal level or average normal level of
				natural lakes, or at the highest normal operating level of artificial
				lakes.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 1 - Definitions › Section 1-14 - "Refinery or terminal operator" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-103
Sec. 14.
For purposes of IC
				  6-6-1.1, "refinery or terminal
				  operator" means the person that by ownership or contractual agreement is
				  charged with the responsibility and physical control over the operation of the
				  refinery or terminal located in Indiana.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 1 - Definitions › Section 1-15 - "Receive" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-103; IC
				  6-6-1.1-305
Sec. 15.
(a) For
				purposes of IC
				6-6-1.1, "receive" means the action
				from which a person's gasoline tax liability to the administrator
				arises.
(b) Except as provided in
				IC 6-6-1.1-305, only when a person has
				used gasoline without paying or incurring tax liability to their supplier has
				that person received gasoline.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 1 - Definitions › Section 1-16 - "Acquire" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-103; IC
				  6-6-1.1-305
Sec. 16.
(a) For
				purposes of IC
				6-6-1.1, "acquire" means the use of
				gasoline except in those instances where gasoline is received.
(b) Except as provided in IC
				6-6-1.1-305, a person has acquired
				gasoline only when the person has used gasoline upon paying or incurring tax
				liability to their supplier.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 1 - Definitions › Section 1-17 - "Use" defined

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-103; IC 6-6-1.1-201
Sec. 17.
(a) For
				purposes of IC 6-6-1.1, "use" means:
(1) the
				exercise of rights or powers over gasoline in this state incident to the
				ownership of that gasoline by each person to whom rights or powers
				exist;
(2) the keeping or retention
				of gasoline in this state for any purpose by each person to whom rights or
				powers exist; or
(3) the
				consumption, depletion, or other expenditure of gasoline in this state, except
				for destruction, loss, evaporation, or shrinkage.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 2 - Imposition of Tax › Section 2-1 - Imposition of tax

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-201
Sec. 1.
(a) Except as
				otherwise provided, a tax known as the gasoline tax is imposed upon the use of
				all gasoline in this state.
(b) All
				gasoline used in this state is considered to have been received or
				acquired.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 2 - Imposition of Tax › Section 2-2 - Imposition of tax; payment of tax by a licensed distributor; invoiced or billed gallonage

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-201
Sec. 2.
(a) A
				licensed distributor shall initially pay to the administrator the tax imposed
				upon the invoiced or billed gallonage of all gasoline received by the licensed
				distributor in this state, less any deductions authorized by IC
				6-6-1.1.
(b) "Invoiced gallonage" or "billed
				gallonage" means either the gross or net gallons received by a licensed
				distributor.
(c) The licensed
				distributor shall not, subsequent to an election, change the basis upon which
				tax liability is calculated without the prior approval of the
				administrator.
(d) For purposes of
				this section, an invoice or a document, including a bill-of-lading, manifest or
				pipeline ticket, or exchange statement, which reflects the amount of gallonage
				transferred in a transaction, is considered an invoice. The absence of an
				invoice or a document in a transaction does not preclude the licensed
				distributor's gasoline tax liability.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 2 - Imposition of Tax › Section 2-3 - Imposition of tax; ultimate burden of tax

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-201
Sec. 3.
(a) Except as
				otherwise provided, a licensed distributor shall add the per gallon amount of
				tax to the selling price of each gallon of gasoline that is received by the
				licensed distributor and is subsequently sold in this state.
(b) The per gallon amount of tax is charged
				to and collected from each subsequent gasoline dealer so that the ultimate
				consumer bears the burden of tax.
(c) A gasoline dealer that sells gasoline
				through a stationary metered pump must include the gasoline tax in the selling
				price of the gasoline posted on the pump.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 2 - Imposition of Tax › Section 2-4 - Time considered received; withdrawal from in-state refinery or terminal; event identified

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-202
Sec. 4.
Gasoline is considered received at the time the gasoline is
				  withdrawn in the event that the following conditions are met:
(1) Gasoline is stored in an in-state
				refinery or terminal.
(2) As a
				result of a transaction, gasoline is withdrawn by the purchaser, or for the
				account of the purchaser, and is:
(A)
				subsequently used by the purchaser in this state; or
(B) immediately transferred to a destination
				in this state other than another in-state refinery or
				terminal.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 2 - Imposition of Tax › Section 2-5 - Time considered received; withdrawal from in-state refinery or terminal

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-202
Sec. 5.
(a) Except as
				otherwise provided, gasoline withdrawn from an in-state refinery or terminal,
				for delivery or transportation to or for the account of a person that does not
				hold a valid distributor's license, is received by the owner at the time the
				gasoline is withdrawn.
(b) Except
				as otherwise provided, gasoline withdrawn from an in-state refinery or
				terminal, for delivery or transportation to or for the account of a licensed
				distributor is received by the licensed distributor, to whom or for whose
				account the gasoline is delivered or transported at the time the gasoline is
				withdrawn.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 2 - Imposition of Tax › Section 2-6 - Time considered received; withdrawal from in-state refinery or terminal; presumption of destination

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-202
Sec. 6.
Gasoline which is withdrawn from an in-state refinery or
				  terminal is presumed to be withdrawn for sale or use in this state, or for
				  transfer to a destination in this state other than another in-state refinery or
				  terminal.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 2 - Imposition of Tax › Section 2-7 - Withdrawal from refinery or terminal; distribution requirement

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-202
Sec. 7.
A person that obtains gasoline withdrawn from a refinery or
				  terminal but does not subsequently sell and distribute the gasoline to other
				  commercial accounts by tank car, tank truck, or transport is not a distributor
				  as defined by
				  45 IAC 12-1-4.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 2 - Imposition of Tax › Section 2-8 - Time considered received; imported gasoline placed into storage; event identified

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-203
Sec. 8.
Gasoline which is imported into this state and placed in
				  storage at a place other than a refinery or terminal is received at the time
				  the gasoline is unloaded in this state.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 2 - Imposition of Tax › Section 2-9 - Time considered received; imported gasoline placed into storage

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-205
Sec. 9.
(a) Gasoline
				is considered received by the licensed distributor for whom the gasoline is
				being imported when it is imported into this state by tank car, tank truck,
				transport, or other motor vehicle, to or for the account of a licensed
				distributor, and is subsequently placed into storage at a place other than a
				refinery or terminal.
(b) In
				instances where gasoline is being imported to or for the account of a person
				other than a licensed distributor and IC
				6-6-1.1-205 is not applicable,
				gasoline is considered received by the person for whom the gasoline is being
				imported when it is imported into this state by tank car, tank truck,
				transport, or other motor vehicle, and is subsequently placed into storage at a
				place other than a refinery or terminal.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 2 - Imposition of Tax › Section 2-10 - Time considered received; destruction of imported gasoline

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-203
Sec. 10.
In the event gasoline is imported into this state by tank
				  car, tank truck, transport or other motor vehicle, and is lost or destroyed in
				  this state, in whole or in part, prior to being unloaded and placed into
				  storage, the entire load of gasoline is considered received at the time the
				  gasoline is destroyed or lost by the person who would have received the
				  gasoline had the destruction not occurred.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 2 - Imposition of Tax › Section 2-11 - Time considered received; imported gasoline; used directly from transport; event identified

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-204
Sec. 11.
Gasoline imported into this state by tank car, tank truck,
				  transport, or other motor vehicle, which is withdrawn from, consumed, or used
				  by the transport unit, in whole or in part, before being placed into storage,
				  is received at the time the gasoline is used by the person that would have
				  received the gasoline under sections 8 through 10 of this rule or section 13 of
				  this rule had the gasoline not been withdrawn or consumed before being
				  delivered into storage.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 2 - Imposition of Tax › Section 2-13 - Time considered received; imported gasoline; transport by licensed distributor; event identified

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-205
Sec. 13.
Gasoline imported into this state by a licensed distributor
				  that is sold and delivered in this state directly to a person other than a
				  licensed distributor is received by the licensed distributor that imported the
				  gasoline at the time the gasoline is delivered.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 2 - Imposition of Tax › Section 2-15 - Time considered received; in-state gasoline produced or blended; event identified

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-206
Sec. 15.
Gasoline produced, compounded, or blended in this state at a
				  place other than a refinery or terminal is considered received by the person
				  blending the product at the time the blended product is produced, compounded,
				  or blended to the extent of the non-gasoline compound, provided that the
				  gasoline tax has been paid on the gasoline purchased for the blending
				  process.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 2 - Imposition of Tax › Section 2-17 - Time considered received; in-state gasoline not covered by IC 6-6-1.1-202 through IC 6-6-1.1-206; event identified

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-207
Sec. 17.
In instances where gasoline is acquired in this state by any
				  person and the gasoline tax has not been remitted to the state, the gasoline
				  will be considered to have been received by the person that acquired the
				  gasoline. However, this section shall not apply in instances where the use of
				  gasoline is exempt under
				  45 IAC 12-3-1 through
				  45 IAC 12-3-5.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 2 - Imposition of Tax › Section 2-19 - Imported gasoline; motor vehicle fuel supply tank

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-208
Sec. 19.
(a) Gasoline
				purchased and placed into the fuel supply tank of a motor vehicle outside
				Indiana, which is subsequently brought into Indiana in the fuel supply tank of
				that vehicle, is exempt from the tax imposed under IC
				6-6-1.1.
(b) For purposes of IC
				6-6-1.1, the "fuel supply tank" of
				a motor vehicle is the usual and ordinary tank from which gasoline is withdrawn
				exclusively for the operation of that motor vehicle.