Indiana § 6-6-1.1-1311 Use or sale in Indiana of tax-exempt gasoline purchased for export;
offense; tax liability; export sales excepted

Indiana Statutes

§ 6-6-1.1-1311 — Use or sale in Indiana of tax-exempt gasoline purchased for export; offense; tax liability; export sales excepted

Indiana § 6-6-1.1-1311

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 1.1Gasoline Tax

This text of Indiana § 6-6-1.1-1311 (Use or sale in Indiana of tax-exempt gasoline purchased for export; offense; tax liability; export sales excepted) 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 § 6-6-1.1-1311 (2026).

Text

(a)Except as otherwise permitted by this chapter, a person who purchases tax-exempt gasoline for export and uses or sells any of the gasoline in Indiana with the intent to avoid payment of the tax imposed by this chapter commits a Class A misdemeanor. In addition, for purposes of this chapter, such a person is considered the "distributor" with respect to all gasoline so purchased and to have "received" the gasoline as defined in this chapter, and he is liable for the full amount of the tax imposed by this chapter on the gasoline and a penalty equal to fifty percent (50%) of that tax.

(b)Subsection (a) does not apply if the gasoline is sold in Indiana for export, provided the person furnishes proof at the time and in the manner prescribed by the administrator. As added by Acts 1979, P.L.7

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(a) Except as otherwise permitted by
this chapter, a person who purchases tax-exempt gasoline for export
and uses or sells any of the gasoline in Indiana with the intent to avoid
payment of the tax imposed by this chapter commits a Class A
misdemeanor. In addition, for purposes of this chapter, such a person
is considered the "distributor" with respect to all gasoline so purchased
and to have "received" the gasoline as defined in this chapter, and he
is liable for the full amount of the tax imposed by this chapter on the
gasoline and a penalty equal to fifty percent (50%) of that tax.
(b) Subsection (a) does not apply if the gasoline is sold in Indiana
for export, provided the person furnishes proof at the time and in the
manner prescribed by the administrator.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.51, SEC.56.