Chapter 1.1 Gasoline Tax
Chapter 1.6 Fuel Tax Index Factors
Chapter 2.5 Special Fuel Tax
Chapter 4.1 Motor Carrier Fuel Tax
Chapter 5 Motor Vehicle Excise Tax
Chapter 5.1 Excise Tax on Recreational Vehicles and Truck Campers
Chapter 5.5 Commercial Vehicle Excise Tax
Chapter 6 Commercial Vessel Tonnage Tax
Chapter 6.5 Aircraft License Excise Tax
Chapter 9 Auto Rental Excise Tax
Chapter 9.5 Vanderburgh County Supplemental Auto Rental Excise Tax
Chapter 9.7 Marion County Supplemental Auto Rental Excise Tax
Chapter 11 Boat Excise Tax
Chapter 12 Road Tax Credit
Chapter 13 Aviation Fuel Excise Tax
Chapter 14 Alternative Fuel Decals
Chapter 15 Heavy Equipment Rental Excise Tax
Chapter 16 Vehicle Sharing Excise Tax

Terms Used In Indiana Code > Title 6 > Article 6

  • Administrator: means the administrative head of the department of state revenue or the administrator's designee. See Indiana Code 6-6-1.1-103
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Aircraft: means a device which is designed to provide air transportation for one (1) or more individuals or for cargo. See Indiana Code 6-6-6.5-1
  • alternative fuel: means a liquefied petroleum gas, not including a biodiesel fuel or biodiesel blend, used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. See Indiana Code 6-6-2.5-1
  • Alternative fuel: has the meaning set forth in IC 6-6-2. See Indiana Code 6-6-4.1-1
  • alternative fuel: means a liquefied petroleum gas used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. See Indiana Code 6-6-14-1
  • aviation fuel: has the meaning set forth in IC 6-2. See Indiana Code 6-6-13-2
  • Base: means the location or place where the aircraft is normally hangared, tied down, housed, parked, or kept, when not in use. See Indiana Code 6-6-6.5-1
  • Base revenue: means the minimum amount of commercial vehicle excise tax revenue that a taxing unit will receive in a year. See Indiana Code 6-6-5.5-1
  • biodiesel: means a renewable, biodegradable, mono alkyl ester combustible liquid fuel derived from agricultural plant oils or animal fats that meets American Society for Testing and Materials specifications D6751-03a Standard Specification for Biodiesel Fuel (B100) Blend Stock for Distillate Fuels, as well as other fuels of the same derivation capable of use in the generation of power for the propulsion of a motor vehicle, airplane, or motorboat. See Indiana Code 6-6-2.5-1.5
  • blended biodiesel: means a blend of biodiesel with petroleum diesel fuel so that the volume percentage of biodiesel in the blend is at least two percent (2%). See Indiana Code 6-6-2.5-1.5
  • blender: means a person who engages in the process of blending. See Indiana Code 6-6-2.5-2
  • blending: means the mixing of one (1) or more petroleum products, with or without another product, excluding biodiesel or blended biodiesel, if the product obtained by the blending is capable of use in the generation of power for the propulsion of a motor vehicle, an airplane, or a motorboat. See Indiana Code 6-6-2.5-3
  • boat: means any device in which a person may be transported upon water and includes every motorboat, sailboat, pontoon boat, rowboat, skiff, dinghy, or canoe, regardless of size. See Indiana Code 6-6-11-1
  • boating year: means a calendar year. See Indiana Code 6-6-11-3
  • bulk end user: means a person who receives into the person's own storage facilities at least two hundred forty thousand (240,000) gallons annually of special fuel for the person's own consumption. See Indiana Code 6-6-2.5-4
  • bulk plant: means a gasoline or special fuel storage facility, other than a terminal, that is primarily used for redistribution of gasoline and special fuel by a motor vehicle with a capacity of not more than five thousand four hundred (5,400) gallons. See Indiana Code 6-6-2.5-5
  • bureau: refers to the bureau of motor vehicles created by IC 9-14-7-1. See Indiana Code 3-7-26.7-3
  • Carrier: means a person who operates or causes to be operated a commercial motor vehicle on any highway in Indiana. See Indiana Code 6-6-4.1-1
  • carrier: has the meaning set forth in IC 6-6-4. See Indiana Code 6-6-12-3
  • Clerk: means the clerk of the court or a person authorized to perform the clerk's duties. See Indiana Code 1-1-4-5
  • Commercial motor vehicle: means a vehicle which is listed in section 2(a) of this chapter and which is not excluded from the application of this chapter under section 2(b) of this chapter. See Indiana Code 6-6-4.1-1
  • Commercial vehicle: means a vehicle to which the tax imposed by this chapter applies. See Indiana Code 6-6-5.5-1
  • commissioner: means the administrative head of the department or that person's designee. See Indiana Code 6-6-2.5-6
  • Commissioner: means the commissioner of the Indiana department of state revenue. See Indiana Code 6-6-4.1-1
  • computerized list: refers to the statewide voter registration list established under section 3 of this chapter. See Indiana Code 3-7-26.3-2
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dealer: means a person, except a distributor, engaged in the business of selling gasoline in Indiana. See Indiana Code 6-6-1.1-103
  • Dealer: means a person who has an established place of business in this state, is required to obtain a certificate under IC 6-2. See Indiana Code 6-6-6.5-1
  • Declared gross weight: means the weight at which a motor vehicle is registered with:

    Indiana Code 6-6-4.1-1

  • Department: means the department of state revenue. See Indiana Code 6-6-1.1-103
  • department: means the department of state revenue. See Indiana Code 6-6-2.5-7
  • Department: means the Indiana department of state revenue. See Indiana Code 6-6-4.1-1
  • Department: refers to the department of state revenue. See Indiana Code 6-6-5.5-1
  • Department: refers to the department of state revenue. See Indiana Code 6-6-6.5-1
  • department: refers to the department of state revenue. See Indiana Code 6-6-9-1
  • department: refers to the department of state revenue. See Indiana Code 6-6-9.5-2
  • department: refers to the department of state revenue. See Indiana Code 6-6-9.7-1
  • department: refers to the department of state revenue. See Indiana Code 6-6-13-3
  • department: means the department of state revenue. See Indiana Code 6-6-14-2
  • destination state: means the state for which a motor vehicle or barge is destined for off-loading into storage facilities for consumption or resale. See Indiana Code 6-6-2.5-8
  • Diesel gallon equivalent: means the amount of an alternative fuel or natural gas product that produces the same number of British thermal units of energy as a gallon of diesel fuel. See Indiana Code 6-6-4.1-1
  • Distributor: means a person who first receives gasoline in Indiana. See Indiana Code 6-6-1.1-103
  • dyed fuel user: means a person that qualifies for the federal diesel fuel tax exemption under Section 4082 of the Internal Revenue Code to operate motor vehicles on the highways with dyed fuel in the fuel supply tank. See Indiana Code 6-6-2.5-8.5
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • export: means :

    Indiana Code 6-6-2.5-9

  • exporter: means any person, other than a supplier, who purchases special fuel in Indiana for the purpose of transporting or delivering the fuel to another state or country. See Indiana Code 6-6-2.5-10
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • Fleet: means one (1) or more apportionable vehicles. See Indiana Code 6-6-5.5-1
  • Gasoline: means :

    Indiana Code 6-6-1.1-103

  • Gasoline gallon equivalent: means the amount of an alternative fuel or natural gas product that produces the same number of British thermal units of energy as a gallon of gasoline. See Indiana Code 6-6-4.1-1
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • gross retail income: has the meaning set forth in IC 6-2. See Indiana Code 6-6-9-2
  • gross retail income: has the meaning set forth in IC 6-2. See Indiana Code 6-6-9.5-3
  • gross retail income: has the meaning set forth in IC 6-2. See Indiana Code 6-6-9.7-2
  • heating oil: means a special fuel that is burned in a boiler, furnace, or stove for heating or industrial processing purposes. See Indiana Code 6-6-2.5-12
  • Highway: means the entire width between the boundary lines of every publicly maintained way that is open in any part to the use of the public for purposes of vehicular travel. See Indiana Code 6-6-4.1-1
  • Highway: includes county bridges and state and county roads, unless otherwise expressly provided. See Indiana Code 1-1-4-5
  • Homebuilt aircraft: means an aircraft constructed primarily by an individual for personal use. See Indiana Code 6-6-6.5-1
  • import: means :

    Indiana Code 6-6-2.5-13

  • import verification number: means the number assigned by the department, or the department's designee or appointee, with respect to a single transport truck delivery into Indiana from another state upon request for an assigned number by a licensed importer or transporter carrying undyed or unmarked special fuel, or both, into Indiana for the account of a licensed importer. See Indiana Code 6-6-2.5-13.1
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • In-state miles: means the total number of miles operated by a commercial vehicle or fleet of commercial vehicles in Indiana during the preceding year. See Indiana Code 6-6-5.5-1
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Inventory aircraft: means an aircraft held for resale by a registered Indiana dealer. See Indiana Code 6-6-6.5-1
  • invoiced gallons: means the gallons accurately billed on an invoice on payment to a supplier. See Indiana Code 6-6-2.5-14
  • Judgment: means all final orders, decrees, and determinations in an action and all orders upon which executions may issue. See Indiana Code 1-1-4-5
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Licensed distributor: means a person holding a valid distributor's license issued by the administrator. See Indiana Code 6-6-1.1-103
  • liquid: means any substance that is liquid in excess of sixty (60) degrees fahrenheit and a pressure of fourteen and seven-tenths (14. See Indiana Code 6-6-2.5-15
  • Marine facility: means a marina or boat livery. See Indiana Code 6-6-1.1-103
  • Maximum landing weight: means the maximum weight of the aircraft, accessories, fuel, pilot, passengers, and cargo that is permitted on landing under the best conditions, as determined for an aircraft by the appropriate federal agency or the certified allowable gross weight published by the manufacturer of the aircraft. See Indiana Code 6-6-6.5-1
  • Metered pump: means a stationary pump having a meter that is capable of measuring the amount of gasoline dispensed through it. See Indiana Code 6-6-1.1-103
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • Motor fuel: means gasoline (as defined in IC 6-6-1. See Indiana Code 6-6-4.1-1
  • Motor vehicle: means a vehicle, except a vehicle operated on rails, which is propelled by an internal combustion engine or motor and is designed to permit its mobile use on public highways. See Indiana Code 6-6-1.1-103
  • motor vehicle: means a vehicle designed principally for road use and that is propelled by an internal combustion engine or motor. See Indiana Code 6-6-2.5-16
  • Motor vehicle: has the meaning set forth in IC 6-6-1. See Indiana Code 6-6-4.1-1
  • motorized boat: means a boat that is propelled by an internal combustion, steam, or electrical inboard or outboard motor or engine or propelled by any mechanical means, including a sailboat that is equipped with a motor or engine. See Indiana Code 6-6-11-4
  • natural gas product: means :

    Indiana Code 6-6-2.5-16.5

  • Natural gas product: has the meaning set forth in IC 6-6-2. See Indiana Code 6-6-4.1-1
  • Oath: includes "affirmation" and "to swear" includes to "affirm". See Indiana Code 1-1-4-5
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Owner: means a person who holds or is required to obtain a certificate of registration from the Federal Aviation Administration for a specific aircraft. See Indiana Code 6-6-6.5-1
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • passenger motor vehicle: has the meaning set forth in IC 9-13-2-123. See Indiana Code 6-6-9-3
  • passenger motor vehicle: has the meaning set forth in IC 9-13-2-123. See Indiana Code 6-6-9.5-4
  • passenger motor vehicle: has the meaning set forth in IC 9-13-2-123. See Indiana Code 6-6-9.7-3
  • permissive supplier: means any person who does not meet the geographic jurisdictional connections to Indiana required of a supplier (as defined in section 23 of this chapter), but who holds an inventory position in a federally qualified terminal located outside of Indiana and who is registered under Section 4101 of the Internal Revenue Code. See Indiana Code 6-6-2.5-16.1
  • Person: means a natural person, partnership, firm, association, corporation, limited liability company, representative appointed by a court, or the state or its political subdivisions. See Indiana Code 6-6-1.1-103
  • 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
  • Person: includes an individual, a partnership, a firm, a corporation, a limited liability company, an association, a trust, or an estate, or a legal representative of such. See Indiana Code 6-6-6.5-1
  • person: has the meaning set forth in IC 6-2. See Indiana Code 6-6-9-4
  • person: has the meaning set forth in IC 6-2. See Indiana Code 6-6-9.5-5
  • person: has the meaning set forth in IC 6-2. See Indiana Code 6-6-9.7-4
  • 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 6-6-13-4
  • Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
  • Preceding year: means a period of twelve (12) consecutive months fixed by the department that shall be within the eighteen (18) months immediately preceding the commencement of the registration year for which proportional registration is sought. See Indiana Code 6-6-5.5-1
  • Public highway: means the entire width between boundary lines of every publicly maintained way in Indiana including streets and alleys in cities and towns when any part of the way is open to public use for vehicle travel. See Indiana Code 6-6-1.1-103
  • public highway: means the entire width between boundary lines of each publicly maintained way in Indiana, including streets and alleys in cities and towns, when any part of the way is open to the public use for motor vehicle travel. See Indiana Code 6-6-2.5-18
  • Quarter: means calendar quarter. See Indiana Code 6-6-4.1-1
  • rack: means a dock, a platform, or an open bay with a series of metered pipes and hoses for delivering special fuel from a refinery or terminal into a motor vehicle, rail car, or marine vessel. See Indiana Code 6-6-2.5-19
  • received: means the removal from any refinery or terminal in Indiana, or the entry into Indiana of any special fuel for consumption, use, sale, or warehousing, except for transfers in bulk into or within a terminal in Indiana between registered suppliers. See Indiana Code 6-6-2.5-20
  • Recreational vehicle: means motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure. See Indiana Code 6-6-4.1-1
  • Regular annual registration date: means the last day of December of each year. See Indiana Code 6-6-6.5-1
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Repair station: means a person who holds a repair station certificate that was issued to the person by the Federal Aviation Administration under 14 CFR Part 145. See Indiana Code 6-6-6.5-1
  • Resident: means an individual or a fiduciary who resides or is domiciled within Indiana or any corporation or business association which maintains a fixed and established place of business within Indiana for a period of more than sixty (60) days in any one (1) year. See Indiana Code 6-6-6.5-1
  • retail merchant: has the meaning set forth in IC 6-2. See Indiana Code 6-6-9-5
  • retail merchant: has the meaning set forth in IC 6-2. See Indiana Code 6-6-9.5-6
  • retail merchant: has the meaning set forth in IC 6-2. See Indiana Code 6-6-9.7-5
  • retailer: means a person that engages in the business of selling or distributing aviation fuel to the end user within Indiana. See Indiana Code 6-6-13-5
  • road tax: means any of the following:

    Indiana Code 6-6-12-4

  • Semitrailer: has the meaning set forth in IC 9-13-2-164(a). See Indiana Code 6-6-5.5-1
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • special fuel: means all combustible gases and liquids that are:

    Indiana Code 6-6-2.5-22

  • Special fuel: has the meaning set forth in IC 6-6-2. See Indiana Code 6-6-4.1-1
  • special fuel: has the meaning set forth in IC 6-6-2. See Indiana Code 6-6-14-3
  • special fuel gallon: means :

    Indiana Code 6-6-2.5-22.5

  • State: means the state of Indiana. See Indiana Code 6-6-6.5-1
  • Subpoena: A command to a witness to appear and give testimony.
  • supplier: means a person that imports or acquires immediately upon import into Indiana special fuel by pipeline or marine vessel from within a state, territory, or possession of the United States into a terminal or that imports special fuel into Indiana from a foreign country, or that produces, manufactures, or refines special fuel within Indiana, or that owns special fuel in the pipeline and terminal distribution system in Indiana, and is subject to the general taxing or police jurisdiction of Indiana, and in any case is also registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk distribution system. See Indiana Code 6-6-2.5-23
  • tax situs: means the taxing district in which a boat is located on the assessment date of a boating year unless:

    Indiana Code 6-6-11-5

  • Taxable aircraft: means an aircraft required to be registered with the department by this chapter. See Indiana Code 6-6-6.5-1
  • Taxable marine facility: means a marine facility located on an Indiana lake. See Indiana Code 6-6-1.1-103
  • Taxicab: means a motor vehicle which is:

    Indiana Code 6-6-1.1-103

  • Taxing district: means a geographic area within which property is taxed by the same taxing units and at the same total rate. See Indiana Code 6-6-6.5-1
  • taxing district: has the meaning set forth in IC 6-1. See Indiana Code 6-6-11-6
  • Taxing unit: means an entity which has the power to impose ad valorem property taxes. See Indiana Code 6-6-6.5-1
  • taxing unit: has the meaning set forth in IC 6-1. See Indiana Code 6-6-11-7
  • Terminal: means a marine or pipeline gasoline facility. See Indiana Code 6-6-1.1-103
  • terminal: means a fuel storage and distribution facility that is supplied by pipeline or marine vessel, and from which special fuel may be removed at a rack and that has been registered as a qualified terminal by the Internal Revenue Service for receipt of taxable motor fuels free of federal motor fuel taxes. See Indiana Code 6-6-2.5-24
  • terminal operator: means the person who by ownership or contractual agreement is charged with the responsibility and physical control over the operation of the terminal. See Indiana Code 6-6-2.5-25
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tractor: has the meaning set forth in IC 9-13-2-180. See Indiana Code 6-6-5.5-1
  • Trailer: has the meaning set forth in IC 9-13-2-184(a). See Indiana Code 6-6-5.5-1
  • transmix: means the buffer between two (2) different products in a pipeline shipment, or a mix of two (2) different products within a refinery or terminal that results in an off-grade mixture. See Indiana Code 6-6-2.5-26
  • transport truck: means a vehicle designed to transport motor fuel in bulk from a terminal in lots greater than five thousand four hundred (5,400) gallons. See Indiana Code 6-6-2.5-26.1
  • transporter: means the person and its agent, including the driver, that transports special fuel. See Indiana Code 6-6-2.5-25.9
  • Truck: has the meaning set forth in IC 9-13-2-188(a). See Indiana Code 6-6-5.5-1
  • truck: has the meaning set forth in IC 9-13-2-188(a). See Indiana Code 6-6-9-6
  • truck: has the meaning set forth in IC 9-13-2-188(a). See Indiana Code 6-6-9.7-6
  • truck stop: means a place of business designed for providing service to trucks and truck drivers, including selling fuel to truck drivers and providing support facilities for truck drivers. See Indiana Code 6-6-2.5-26.5
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
  • Verified: when applied to pleadings, means supported by oath or affirmation in writing. See Indiana Code 1-1-4-5
  • veteran: includes "Hoosier veteran" and applies to the construction of all Indiana statutes, unless the construction is expressly excluded by the terms of the statute, is plainly repugnant to the intent of the general assembly or of the context of the statute, or is inconsistent with federal law. See Indiana Code 1-1-4-5
  • wholesaler: means a person that acquires special fuel from a supplier or from another wholesaler for subsequent resale to a retail establishment or bulk end user by tank cars, motor vehicles, or both. See Indiana Code 6-6-2.5-27