Indiana Statutes
§ 6-6-13-12 — Excise tax collected held in trust; personal liability
Indiana § 6-6-13-12
This text of Indiana § 6-6-13-12 (Excise tax collected held in trust; personal liability) 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 § 6-6-13-12 (2026).
Text
The aviation fuel excise taxes a retailer
collects on the sale of aviation fuel belong to the state. Except as
provided in section 11 of this chapter, a retailer shall hold the money
in trust for the state and for payment to the department. A retailer shall
report and remit state gross retail and use taxes through the
department's online tax filing program. In the case of a corporation or
partnership, each officer, employee, or member of the employer who
is in that capacity is under a duty to collect the tax, and is personally
liable for the tax, penalty, and interest.
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Legislative History
As added by P.L.288-2013, SEC.67.
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Repealed§ 6-1.1-1-14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 § 6-6-13-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-6-13-12.