Indiana Statutes
§ 6-6-1.1-201 — Rate and burden of tax
Indiana § 6-6-1.1-201
This text of Indiana § 6-6-1.1-201 (Rate and burden of 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 § 6-6-1.1-201 (2026).
Text
(a)A license tax is imposed on the use of
all gasoline used in Indiana at the applicable rate specified in
subsection (b), except as otherwise provided by this chapter. The
distributor shall initially pay the tax on the billed gallonage of all
gasoline the distributor receives in this state, less any deductions
authorized by this chapter. The distributor shall then add the per gallon
amount of tax to the selling price of each gallon of gasoline sold in this
state and collected from the purchaser so that the ultimate consumer
bears the burden of the tax.
(b)The license tax described in subsection (a) is imposed at the
following applicable rate per gallon:
(1)Before July 1, 2017, eighteen cents ($0.18).
(2)For July 1, 2017, through June 30, 2018, the lesser of:
(A)the rate resulting fro
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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Repealed§ 6-1.1-1-14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 § 6-6-1.1-201, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-6-1.1-201.