Indiana § 6-6-13-12 Excise tax collected held in trust; personal liability

Indiana Statutes

§ 6-6-13-12 — Excise tax collected held in trust; personal liability

Indiana·Art. 6 MOTOR FUEL AND VEHICLE EXCISE TAXES·Ch. 13 Aviation Fuel Excise Tax

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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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.

Indiana § 6-6-13-12 (Excise tax collected held in trust; personal liability) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.