§ 6-6-1.1-1008 — Sealing pumps; impoundment of vehicles or tanks; report of meter readings

Indiana § 6-6-1.1-1008

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 1.1: Gasoline Tax

Text

(a) If any of the conditions specified in
subsection (b) occur, the administrator may seal a gasoline pump,
gasohol pump, aviation gasoline pump, or marina gasoline pump;
impound any vehicle or tank that does not have a sealable pump; and
post a sign that states that no transactions involving gasoline or
gasohol, or both, can be made at the person's location.
(b) The administrator may take the actions specified in subsection
(a) if:
(1) a licensed distributor becomes delinquent in the payment of
any amount due under this chapter;
(2) there is evidence that the revenue of a licensed distributor is
in jeopardy;
(3) a distributor is operating without the license required by this
chapter;
(4) a licensed distributor is operating without the bond, letter of
credit, or cash deposit required by this chapter; or
(5) a person has received gasoline in this state and the gasoline
tax has not been remitted to the state as required by section 504
of this chapter.
(c) The pumps may be sealed and the sign posted until:
(1) all reports are filed and the fees, taxes, fines, and penalties
imposed by this chapter are paid;
(2) the interest and penalties imposed by IC 6-8.1-10-1 and IC 6-8.1-10-2.1 are paid in full;
(3) the license required by this chapter is obtained; and
(4) the bond, letter of credit, or cash deposit required by this
chapter is provided.
(d) The administrator may require any person operating under this
chapter to report meter readings that show the amount of fuel dispensed
or used from a metered pump.
(e) The administrator may authorize the state police department to
impound any vehicle or tank under subsection (a) on behalf of the
department of state revenue.

Legislative History

As added by P.L.97-1987, SEC.12. Amended by P.L.1-1991, SEC.61.