Indiana Code 6-2.5-3.5-23. Consequences for failure to pay and failure to file
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Sec. 23. (a) A refiner, terminal operator, or distributor (including a qualified distributor) that fails to remit the tax or file the returns or reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10.
(b) A distributor that fails to file the reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10.
As added by P.L.227-2013, SEC.1.
Terms Used In Indiana Code 6-2.5-3.5-23
- 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
- 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