Indiana Statutes
§ 6-6-2.5-38 — Duties and responsibilities of supplier in collection of tax; liability
Indiana § 6-6-2.5-38
This text of Indiana § 6-6-2.5-38 (Duties and responsibilities of supplier in collection of tax; 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 § 6-6-2.5-38 (2026).
Text
The tax the supplier collects on the sale of
special fuel belongs to the state. A supplier shall hold the money in
trust for the state and for payment to the department as provided in this
chapter. 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.277-1993(ss), SEC.44.
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Repealed§ 6-1.1-1-14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 § 6-6-2.5-38, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-6-2.5-38.