Indiana § 6-6-1.1-501 Monthly reports to determine tax liability; itemized contents

Indiana Statutes

§ 6-6-1.1-501 — Monthly reports to determine tax liability; itemized contents

Indiana § 6-6-1.1-501

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 1.1Gasoline Tax

This text of Indiana § 6-6-1.1-501 (Monthly reports to determine tax liability; itemized contents) 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 § 6-6-1.1-501 (2026).

Text

To determine his tax liability under this chapter, each distributor shall file a sworn report with the administrator by the twentieth day of each calendar month. The administrator may require the following information to be included in the report:

(1)An itemized statement of the number of invoiced gallons of gasoline received by the distributor within Indiana during the preceding calendar month, as determined under sections 202 through 207 of this chapter. The administrator may require that the statement include the date, place, and quantity of each receipt of gasoline, the point of origin, the method by which and the name of the person from whom the gasoline was received, and any other information which the administrator requires.

(2)An itemized statement showing the deductions provided

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To determine his tax liability under this
chapter, each distributor shall file a sworn report with the administrator
by the twentieth day of each calendar month. The administrator may
require the following information to be included in the report:
(1) An itemized statement of the number of invoiced gallons of
gasoline received by the distributor within Indiana during the
preceding calendar month, as determined under sections 202
through 207 of this chapter. The administrator may require that
the statement include the date, place, and quantity of each receipt
of gasoline, the point of origin, the method by which and the
name of the person from whom the gasoline was received, and
any other information which the administrator requires.
(2) An itemized statement showing the deductions provided by
sections 701 through 705 of this chapter, together with such
details to support each deduction as the administrator may
require.
(3) An itemized statement showing the gallons of gasoline sold to
a marine facility for which the distributor does not receive an
exemption certificate authorized by section 305 of this chapter.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979,
P.L.71, SEC.6; Acts 1980, P.L.51, SEC.23.