Indiana § 6-2.5-3.5-17 Permit to receive gasoline without paying the gasoline use tax

Indiana Statutes

§ 6-2.5-3.5-17 — Permit to receive gasoline without paying the gasoline use tax

Indiana § 6-2.5-3.5-17

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 3.5Collection of Use Tax on Gasoline

This text of Indiana § 6-2.5-3.5-17 (Permit to receive gasoline without paying the gasoline use tax) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-2.5-3.5-17 (2026).

Text

(a)A distributor, refiner, or terminal operator desiring to receive gasoline within Indiana without paying the gasoline use tax must hold an uncanceled permit issued by the department to collect payments of gasoline use tax from purchasers and recipients of gasoline.

(b)To obtain a permit, a distributor, refiner, or terminal operator must file with the department a sworn application containing information that the department reasonably requires.

(c)The department may refuse to issue a permit to a distributor, refiner, or terminal operator if:

(1)the application is filed by a distributor, refiner, or terminal operator whose permit has previously been canceled for cause;

(2)the application is not filed in good faith, as determined by the department;

(3)the application is filed by a per

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(a) A distributor, refiner, or terminal
operator desiring to receive gasoline within Indiana without paying the
gasoline use tax must hold an uncanceled permit issued by the
department to collect payments of gasoline use tax from purchasers and
recipients of gasoline.
(b) To obtain a permit, a distributor, refiner, or terminal operator
must file with the department a sworn application containing
information that the department reasonably requires.
(c) The department may refuse to issue a permit to a distributor,
refiner, or terminal operator if:
(1) the application is filed by a distributor, refiner, or terminal
operator whose permit has previously been canceled for cause;
(2) the application is not filed in good faith, as determined by the
department;
(3) the application is filed by a person as a subterfuge for the real
person in interest whose permit has previously been canceled for
cause; or
(4) the distributor, refiner, or terminal operator has outstanding
tax liability with the department for which a tax warrant has been
issued.
(d) A permit may not be issued unless the application is
accompanied by an audited and current financial statement and a
license fee of one hundred dollars ($100).
(e) A permit issued under this section is not assignable and is valid
only for the distributor, refiner, or terminal operator in whose name it
is issued. If there is a change in name or ownership, the distributor,
refiner, or terminal operator must apply for a new permit.
(f) The department may revoke a permit for good cause.
(g) Before being denied a permit under subsection (c) or before
having a permit revoked under subsection (f), a distributor, refiner, or
terminal operator is entitled to a hearing after five (5) business days
written notice. At the hearing, the distributor, refiner, or terminal
operator may appear in person or by counsel and present testimony.
(h) The department shall keep a record of all qualified distributors,
refiners, and terminal operators.
(i) The department may publish a list of qualified distributors on the
department's website. The list must be limited to the following
information:
(1) The name of each qualified distributor.
(2) The complete address of each qualified distributor.
(3) The telephone number of each qualified distributor.
(j) The information contained in a list published under subsection
(i) is not confidential under IC 6-8.1-7-1.