§ 6-6-1.1-606.5 — Registration and licensure of persons transporting gasoline in and from Indiana; persons qualified to accept delivery of gasoline; transporter emblems; language of invoices or manifests; legitimate diversion

Indiana § 6-6-1.1-606.5

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

Text

5. (a) Every person included within the
terms of section 606(a) and 606(c) of this chapter shall register with the
administrator before engaging in those activities. The administrator
shall issue a transportation license to a person who registers with the
administrator under this section.
(b) Every person included within the terms of section 606(a) of this
chapter who transports gasoline in a vehicle on the highways in Indiana
for purposes other than use and consumption by that person may not
make a delivery of that gasoline to any person in Indiana other than a
licensed distributor except:
(1) when the tax imposed by this chapter on the receipt of the
transported gasoline was charged and collected by the parties; and
(2) under the circumstances described in section 205 of this
chapter.
(c) Every person included within the terms of section 606(c) of this
chapter who transports gasoline in a vehicle upon the highways of
Indiana for purposes other than use and consumption by that person
may not, on the journey carrying that gasoline to points outside Indiana,
make delivery of that fuel to any person in Indiana.
(d) A distributor's or an Indiana transportation license is required for
a person or the person's agent acting in the person's behalf to operate
a vehicle for the purpose of delivering gasoline within the boundaries
of Indiana when the vehicle has a total tank capacity of at least eight
hundred fifty (850) gallons.
(e) The operator of a vehicle to which this section applies shall at all
times when engaged in the transporting of gasoline on the highways
have with the vehicle an invoice or manifest showing the origin,
quantity, nature, and destination of the gasoline that is being
transported.
(f) The department shall provide for relief if a shipment of gasoline
is legitimately diverted from the represented destination state after the
shipping paper has been issued by a terminal operator or if a terminal
operator failed to cause proper information to be printed on the
shipping paper. Provisions for relief under this subsection:
(1) must require that the shipper or its agent obtain a diversion
number within twenty-four (24) hours of the diversion and report
the number on the shipper's or agent's monthly return to the
department; and
(2) must be consistent with the refund provisions of this chapter.

Legislative History

As added by P.L.69-1991, SEC.8. Amended by P.L.129-2001, SEC.10; P.L.182-2009(ss), SEC.234; P.L.234-2019, SEC.18; P.L.146-2020, SEC.32.