Indiana Code 6-2.5-3.5-16. Remittance of gasoline use tax to the department
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Terms Used In Indiana Code 6-2.5-3.5-16
- distributor: means a person that is the first purchaser of gasoline from a refiner, terminal operator, or supplier, regardless of the location of the purchase. See Indiana Code 6-2.5-3.5-1
- gasoline: has the meaning set forth in Indiana Code 6-2.5-3.5-4
- refiner: means a person who manufactures or produces gasoline by any process involving substantially more than the blending of gasoline. See Indiana Code 6-2.5-3.5-10
- terminal operator: means a person that:
Indiana Code 6-2.5-3.5-11
Sec. 16. A qualified distributor, a refiner, or a terminal operator that sells gasoline for delivery to a retail merchant located in Indiana shall remit the gasoline use tax to the department for each gallon of gasoline sold. The person shall remit that amount regardless of the amount of gasoline use tax that the person has actually collected under this chapter. However, the person is entitled to deduct and retain the amounts prescribed in IC 6-2.5-6-10 and IC 6-2.5-6-11.
As added by P.L.227-2013, SEC.1.