Terms Used In Indiana Code 6-6-2.5-36

  • department: means the department of state revenue. See Indiana Code 6-6-2.5-7
  • person: means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate. See Indiana Code 6-6-2.5-17
  • special fuel: means all combustible gases and liquids that are:

    Indiana Code 6-6-2.5-22

   Sec. 36. All suppliers required to remit the special fuel tax shall remit the special fuel taxes due by electronic fund transfer (as defined in IC 4-8.1-2-7) or by delivering in person or by overnight courier a payment by cashier’s check, certified check, or money order to the department. The transfer or payment shall be made on or before the date the tax is due.

As added by P.L.277-1993(ss), SEC.44.