Indiana § 6-6-1.1-801 Tax collected by distributor as state money in trust; liability; use
restricted to authorized purposes

Indiana Statutes

§ 6-6-1.1-801 — Tax collected by distributor as state money in trust; liability; use restricted to authorized purposes

Indiana § 6-6-1.1-801

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 1.1Gasoline Tax

This text of Indiana § 6-6-1.1-801 (Tax collected by distributor as state money in trust; liability; use restricted to authorized purposes) 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 § 6-6-1.1-801 (2026).

Text

Until a distributor pays the license tax on
gasoline he receives, the tax money he collects on the sale of gasoline
is state money. A distributor who collects such license tax money shall
hold it in trust for the state and for payment to the department as
provided in this chapter. In the case of a corporate or partnership
distributor, every officer, employee, or member of the employer who
in that capacity is under a duty to collect the tax, is personally liable for
the tax, penalty, and interest. Taxes collected on gasoline, except those
collected at a taxable marine facility, shall be used only for highway
purposes and for payment of any part of the cost of traffic policing and
traffic safety incurred by the state or any of its political subdivisions,
as may be authorized by law.
As added

Free access — add to your briefcase to read the full text and ask questions with AI

Until a distributor pays the license tax on
gasoline he receives, the tax money he collects on the sale of gasoline
is state money. A distributor who collects such license tax money shall
hold it in trust for the state and for payment to the department as
provided in this chapter. In the case of a corporate or partnership
distributor, every officer, employee, or member of the employer who
in that capacity is under a duty to collect the tax, is personally liable for
the tax, penalty, and interest. Taxes collected on gasoline, except those
collected at a taxable marine facility, shall be used only for highway
purposes and for payment of any part of the cost of traffic policing and
traffic safety incurred by the state or any of its political subdivisions,
as may be authorized by law.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979,
P.L.71, SEC.10; Acts 1980, P.L.51, SEC.38.