Indiana Code 6-2.5-3.5-20. Remittance of gasoline use tax; reporting
(1) On or before the tenth day of each month for gasoline sold after the fifteenth day and before the end of the preceding month.
Terms Used In Indiana Code 6-2.5-3.5-20
- 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
- Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
- 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
(b) Before the end of each month, each refiner or terminal operator and each qualified distributor shall file an electronic report covering the taxes owed and the gallons of gasoline sold or shipped during the preceding month. The report must include the following:
(1) The number of gallons of gasoline sold or shipped during the preceding month, identifying each purchaser or receiver as required by the department.
(2) The amount of tax paid by each purchaser or recipient.
(3) Any other information reasonably required by the department, including statistics to meet federal requirements.
(c) The gasoline use tax collected under this chapter shall be deposited in the same manner as state gross retail and use taxes are required to be deposited under IC 6-2.5-10-1.
As added by P.L.227-2013, SEC.1.