§ 6-2.5-3.5-19 — Collection of gasoline use tax

Indiana § 6-2.5-3.5-19

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 3.5: Collection of Use Tax on Gasoline

Text

(a) Except as provided in section 22 of this
chapter, at the time of purchase or shipment of gasoline from a refiner
or terminal operator to a distributor that is not a qualified distributor,
the refiner or terminal operator shall collect and the distributor shall
pay to the refiner or terminal operator the gasoline use tax in an amount
determined under subsection (d).
(b) At the time of purchase or shipment of gasoline from a qualified
distributor to a retail merchant, the qualified distributor shall collect
and the retail merchant shall pay to the qualified distributor the
gasoline use tax in an amount determined under subsection (d).
(c) If gasoline is delivered to a retail merchant for resale and the
gasoline use tax in the amount determined under subsection (d) has not
been paid on the gasoline, the refiner, terminal operator, or qualified
distributor making the delivery shall pay to the department the gasoline
use tax in an amount determined under subsection (d). For purposes of
this chapter, a bulk plant is considered to be a retail merchant, except
when the bulk plant is also a qualified distributor.
(d) The amount of tax that must be paid under this section equals:
(1) the gasoline use tax rate per gallon of gasoline, as determined
by the department under section 15 of this chapter; multiplied by
(2) the number of invoiced gallons purchased or shipped.
(e) A purchaser or receiver of gasoline that purchases the gasoline
at retail from a metered pump and makes a payment under this chapter
is not subject to any liability to the state for the amount of the payment.

Legislative History

As added by P.L.227-2013, SEC.1.