Indiana § 6-6-2.5-63 Failure of suppliers, permissive suppliers, importers, and blenders to
collect or timely remit tax; penalties

Indiana Statutes

§ 6-6-2.5-63 — Failure of suppliers, permissive suppliers, importers, and blenders to collect or timely remit tax; penalties

Indiana § 6-6-2.5-63

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 2.5Special Fuel Tax

This text of Indiana § 6-6-2.5-63 (Failure of suppliers, permissive suppliers, importers, and blenders to collect or timely remit tax; penalties) 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 § 6-6-2.5-63 (2026).

Text

(a)A supplier, permissive supplier, importer, or blender who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 35 of this chapter or pursuant to a tax precollection agreement under section 35 of this chapter is liable for the uncollected tax plus a penalty equal to one hundred percent (100%) of the uncollected tax.

(b)Collection of a special fuel tax arising from an out-of-state transaction does not in itself subject a supplier or permissive supplier to the jurisdiction of Indiana for any tax liability arising outside of this chapter.

(c)A person who fails or refuses to pay over to the state the tax on special fuel at the time required in this chapter or who fraudulently withholds or appropriates or otherwise uses the money or a

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

(a) A supplier, permissive supplier, importer,
or blender who knowingly fails to collect or timely remit tax otherwise
required to be paid to the department under section 35 of this chapter
or pursuant to a tax precollection agreement under section 35 of this
chapter is liable for the uncollected tax plus a penalty equal to one
hundred percent (100%) of the uncollected tax.
(b) Collection of a special fuel tax arising from an out-of-state
transaction does not in itself subject a supplier or permissive supplier
to the jurisdiction of Indiana for any tax liability arising outside of this
chapter.
(c) A person who fails or refuses to pay over to the state the tax on
special fuel at the time required in this chapter or who fraudulently
withholds or appropriates or otherwise uses the money or any portion
thereof belonging to the state commits a Level 6 felony.
(d) A person who negligently disregards any provision of this
chapter is subject to a civil penalty of five hundred dollars ($500) for
each separate occurrence of negligent disregard as determined by the
commissioner.