Indiana § 6-6-2.5-37 Costs of collection, reporting, and remittance; retention of portion of
remittance; amount; failure to report or remit on time

Indiana Statutes

§ 6-6-2.5-37 — Costs of collection, reporting, and remittance; retention of portion of remittance; amount; failure to report or remit on time

Indiana § 6-6-2.5-37

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 2.5Special Fuel Tax

This text of Indiana § 6-6-2.5-37 (Costs of collection, reporting, and remittance; retention of portion of remittance; amount; failure to report or remit on time) 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 § 6-6-2.5-37 (2026).

Text

(a)Every supplier and permissive supplier who properly remits tax under this chapter shall be allowed to retain one and six-tenths percent (1.6%) of the tax to cover the costs of collecting, reporting, and timely remitting the tax imposed by this chapter.

(b)The amount that the supplier is permitted to retain under subsection (a) shall be distributed by the supplier as follows:

(1)One-third (1/3) retained by the supplier.

(2)Two-thirds (2/3) to the wholesale distributor. If the special fuel is resold by that wholesale distributor or another wholesale distributor to an eligible purchaser, the last wholesale distributor in the distribution process shall pass on one-half (1/2) of the two-thirds (2/3) to the eligible purchaser.

(3)If an eligible purchaser is the direct purchaser from a su

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(a) Every supplier and permissive supplier
who properly remits tax under this chapter shall be allowed to retain
one and six-tenths percent (1.6%) of the tax to cover the costs of
collecting, reporting, and timely remitting the tax imposed by this
chapter.
(b) The amount that the supplier is permitted to retain under
subsection (a) shall be distributed by the supplier as follows:
(1) One-third (1/3) retained by the supplier.
(2) Two-thirds (2/3) to the wholesale distributor. If the special
fuel is resold by that wholesale distributor or another wholesale
distributor to an eligible purchaser, the last wholesale distributor
in the distribution process shall pass on one-half (1/2) of the
two-thirds (2/3) to the eligible purchaser.
(3) If an eligible purchaser is the direct purchaser from a supplier,
and that retail dealer or bulk end user is responsible for shipping
the product, then the supplier shall pass through two-thirds (2/3)
to the retail dealer or bulk end user. If the supplier is responsible
for shipping the product, the supplier shall retain two-thirds (2/3)
and pass through one-third (1/3) to the eligible purchaser.
The amount a person receives under this subsection is in addition to the
amount of the person's refund claim under section 32.7 of this chapter.
(c) If a monthly report is filed or the amount due is remitted later
than the time required by this chapter, the supplier shall pay to the
department all of the special fuel tax the dealer collected from the sale
of special fuel during the reporting period.