Indiana § 6-2.5-3.5-20 Remittance of gasoline use tax; reporting

Indiana Statutes

§ 6-2.5-3.5-20 — Remittance of gasoline use tax; reporting

Indiana § 6-2.5-3.5-20

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 3.5Collection of Use Tax on Gasoline

This text of Indiana § 6-2.5-3.5-20 (Remittance of gasoline use tax; reporting) 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 § 6-2.5-3.5-20 (2026).

Text

Note: This version of section effective until 1-1-2026. See also following version of this section, effective 1-1-2026. Sec. 20.

(a)Each refiner or terminal operator and each qualified distributor that is required to remit gasoline use tax under this chapter shall remit the tax due to the department semimonthly, through the department's online tax filing system, according to the following schedule:

(1)On or before the tenth day of each month for gasoline sold after the fifteenth day and before the end of the preceding month.

(2)On or before the twenty-fifth day of each month for gasoline sold after the end of the preceding month and before the sixteenth day of the month in which the gasoline was sold.

(b)Before the end of each month, each refiner or terminal operator and each qualified

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Note: This version of section effective until 1-1-2026. See also
following version of this section, effective 1-1-2026.
Sec. 20. (a) Each refiner or terminal operator and
each qualified distributor that is required to remit gasoline use tax
under this chapter shall remit the tax due to the department
semimonthly, through the department's online tax filing system,
according to the following schedule:
(1) On or before the tenth day of each month for gasoline sold
after the fifteenth day and before the end of the preceding month.
(2) On or before the twenty-fifth day of each month for gasoline
sold after the end of the preceding month and before the sixteenth
day of the month in which the gasoline was sold.
(b) Before the end of each month, each refiner or terminal operator
and each qualified distributor shall file an electronic report covering
the taxes owed and the gallons of gasoline sold or shipped during the
preceding month. The report must include the following:
(1) The number of gallons of gasoline sold or shipped during the
preceding month, identifying each purchaser or receiver as
required by the department.
(2) The amount of tax paid by each purchaser or recipient.
(3) Any other information reasonably required by the department,
including statistics to meet federal requirements.
(c) The gasoline use tax collected under this chapter shall be
deposited in the same manner as state gross retail and use taxes are
required to be deposited under IC 6-2.5-10-1.