§ 16-44-2-18 — Inspection fees; surety bond

(a) The fee imposed by subsection (b):
(1) applies to avgas to the same extent and in the same manner as
it applies to gasoline; and
(2) applies to jet fuel to the same extent and in the same manner
as it applies to kerosene;
except as provided in subsection (g).
(b) Except as provided in subsection (c), fees for the inspection of
gasoline or kerosene shall be at the rate of fifty cents ($0.50) per barrel
(fifty (50) gallons) on all gasoline or kerosene received in Indiana less
deductions provided in this section.
(c) A fee for inspection of gasoline or kerosene may not be charged
for the following:
(1) On transport or tank car shipments direct to the federal
government.
(2) On gasoline or kerosene received and subsequently exported
from Indiana or returned to refineries or marine or pipeline
terminals in Indiana.
(d) Fees shall be paid to the state department by the person
receiving gasoline or kerosene in Indiana at the time gasoline or
kerosene products are received, unless the person receiving the
gasoline or kerosene is licensed as a distributor under the gasoline tax
law (IC 6-6-1.1). In that case, the person in receipt of the gasoline or
kerosene shall do the following:
(1) Include in the person's monthly gasoline tax report a statement
of all gasoline and kerosene received during the preceding
calendar month on which inspection fees are due.
(2) Remit the amount of the inspection fees at the same time the
monthly motor fuel tax report is due.
(e) A refiner or other person supplying gasoline or kerosene to the
first receiver in Indiana may elect to pay the fees monthly on all
gasoline or kerosene supplied to persons in Indiana not licensed as
distributors under the gasoline tax law (IC 6-6-1.1). If the supplier is
not licensed as a distributor under the gasoline tax law of Indiana (IC 6-6-1.1), the supplier shall, as a condition precedent to such election,
file with the state department a corporate surety bond that meets the
following conditions:
(1) Is in the form and amount that the state department
determines, not to exceed two thousand dollars ($2,000).
(2) Is conditioned that the supplier does the following:
(A) Reports all gasoline and kerosene supplied by the supplier
to persons in Indiana not licensed as distributors under the
gasoline tax law (IC 6-6-1.1).
(B) Pays inspection fees monthly on or before the twenty-fifth
day of each calendar month for the preceding calendar month.
(f) A person taking credit for gasoline or kerosene exported or
returned to a refinery or terminal shall substantiate that credit in the
manner that the state department reasonably requires by rule.
(g) Fees collected under this section for the inspection of:
(1) avgas; and
(2) jet fuel;
shall be deposited in the aviation fuel account of the ELTF under IC 13-23-7-1.2.
[Pre-1993 Recodification Citation: 16-6-11-9.]

Legislative History

As added by P.L.2-1993, SEC.27. Amended by P.L.177-1993, SEC.16; P.L.28-1997, SEC.29; P.L.214-2005, SEC.60; P.L.234-2019, SEC.39; P.L.176-2023, SEC.72.