Indiana Statutes
§ 6-2.5-3.5-27 — Liability for unpaid gasoline use tax
Indiana § 6-2.5-3.5-27
This text of Indiana § 6-2.5-3.5-27 (Liability for unpaid 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 § 6-2.5-3.5-27 (2026).
Text
(a)If a person purchases gasoline that is
subject to tax under this chapter and:
(1)claims an exemption from tax under this article; or
(2)otherwise causes the tax under this chapter to not be remitted
to the department;
the person purchasing the gasoline shall be liable for any unpaid tax
that otherwise would be due under this chapter on the gasoline so
purchased. For purposes of this section, gasoline for which tax was
paid but subsequently refunded shall be considered gasoline for which
tax was not remitted to the department.
(b)Any tax due under this section shall be reported and remitted on
forms and in the manner prescribed by the department.
(c)Any tax due under this section:
(1)shall be imposed at the rate for which the tax under this
chapter otherwise would have been imposed
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Legislative History
As added by P.L.205-2025, SEC.4.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-2.5-3.5-27, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-3.5-27.