Indiana Code 6-2.5-3.5-17. Permit to receive gasoline without paying the gasoline use tax
(b) To obtain a permit, a distributor, refiner, or terminal operator must file with the department a sworn application containing information that the department reasonably requires.
Terms Used In Indiana Code 6-2.5-3.5-17
- 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
- qualified distributor: means a distributor that:
Indiana Code 6-2.5-3.5-9
- 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
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
(1) the application is filed by a distributor, refiner, or terminal operator whose permit has previously been canceled for cause;
(2) the application is not filed in good faith, as determined by the department;
(3) the application is filed by a person as a subterfuge for the real person in interest whose permit has previously been canceled for cause; or
(4) the distributor, refiner, or terminal operator has outstanding tax liability with the department for which a tax warrant has been issued.
(d) A permit may not be issued unless the application is accompanied by an audited and current financial statement and a license fee of one hundred dollars ($100).
(e) A permit issued under this section is not assignable and is valid only for the distributor, refiner, or terminal operator in whose name it is issued. If there is a change in name or ownership, the distributor, refiner, or terminal operator must apply for a new permit.
(f) The department may revoke a permit for good cause.
(g) Before being denied a permit under subsection (c) or before having a permit revoked under subsection (f), a distributor, refiner, or terminal operator is entitled to a hearing after five (5) business days written notice. At the hearing, the distributor, refiner, or terminal operator may appear in person or by counsel and present testimony.
(h) The department shall keep a record of all qualified distributors, refiners, and terminal operators.
(i) The department may publish a list of qualified distributors on the department’s Internet web site. The list must be limited to the following information:
(1) The name of each qualified distributor.
(2) The complete address of each qualified distributor.
(3) The telephone number of each qualified distributor.
(j) The information contained in a list published under subsection (i) is not confidential under IC 6-8.1-7-1.
As added by P.L.227-2013, SEC.1.