§ 6-6-2.5-71 — Sealing special fuel or kerosene pump; compliance; penalty

Indiana § 6-6-2.5-71

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 2.5: Special Fuel Tax

Text

(a) The department or any agent of the
department may seal a special fuel or kerosene pump or impound a
vehicle that does not have a sealable pump and post a sign that states
that transactions involving special fuel or kerosene may not be made at
the person's location if any of the following occur:
(1) A person becomes delinquent in payment of a tax due under
this chapter.
(2) There is evidence that the revenue of the seller of fuel is in
jeopardy.
(3) A person sells special fuel or kerosene without being licensed
as required by this chapter.
(4) A person sells special fuel or kerosene without being bonded
as required by the department.
(5) A person sells fuel that is taxable under this chapter without
charging special fuel tax. However, this subdivision does not
apply to a seller that acts in good faith and sells undyed special
fuel to a person with a valid tax exemption certificate on file with
the seller.
(6) A person sells dyed or marked special fuel for use in a motor
vehicle operated on a public highway.
(b) A pump sealed under subsection (a) may remain sealed and a
sign posted under subsection (a) may remain posted until all of the
following have occurred:
(1) All reports are filed and the fees and taxes imposed under this
chapter are paid in full.
(2) The interest and penalties imposed under this chapter, IC 6-8.1-10-1, and IC 6-8.1-10-2 (repealed) are paid in full.
(3) The license required by this chapter is obtained.
(4) The bond, letter of credit, or cash deposit required by this
chapter is provided in the amount required by the department.
(c) A person that sells special fuel or kerosene in Indiana shall allow
the agents of the department to seal gallonage totalizers of metered
pumps operated by or on behalf of the person selling special fuel or
kerosene.
(d) If the department determines that a person is selling special fuel
or kerosene from a metered pump in Indiana without an effectively
sealable gallonage totalizer, the seller, at the department's request,
shall:
(1) adapt the pump to the department's specifications so that the
pump may be effectively sealed; or
(2) replace, in whole or in part, the pump with a pump employing
an effectively sealable gallonage totalizer, as determined by the
department.
(e) A person's failure to comply with subsection (c) or (d) shall be
considered evidence that the revenue of the person is in jeopardy.
(f) A person that, without authorization, removes, alters, defaces, or
covers a sign that:
(1) is posted by the department; and
(2) states that transactions involving special fuel or kerosene may
not be made at a location;
commits a Class B misdemeanor. However, the offense is a Level 6
felony if the offense is committed with intent to evade the tax imposed
by this chapter or defraud the state.
(g) A person that sells special fuel or kerosene shall notify the
department of the following:
(1) A broken fuel pump seal.
(2) A removed, altered, defaced, or covered sign that was posted
by the department.
(h) A person that sells special fuel or kerosene that fails to notify the
department, as required by subsection (g), after:
(1) a fuel pump seal is broken; or
(2) a sign that was posted by the department is removed, altered,
defaced, or covered;
commits a Level 6 felony.

Legislative History

As added by P.L.85-1995, SEC.30. Amended by P.L.158-2013, SEC.100.