Chapter 3.5 - COLLECTION OF USE TAX ON GASOLINE
- Section 6-2.5-3.5-1 - "Distributor"
- Section 6-2.5-3.5-2 - [Repealed]
- Section 6-2.5-3.5-3 - "Federal gasoline tax"
- Section 6-2.5-3.5-4 - "Gasoline"
- Section 6-2.5-3.5-5 - "Indiana gasoline tax"
- Section 6-2.5-3.5-6 - "Metered pump"
- Section 6-2.5-3.5-7 - [Repealed]
- Section 6-2.5-3.5-8 - "Purchase or shipment"
- Section 6-2.5-3.5-9 - "Qualified distributor"
- Section 6-2.5-3.5-10 - "Refiner"
- Section 6-2.5-3.5-11 - "Terminal operator"
- Section 6-2.5-3.5-12 - "Total price per unit"
- Section 6-2.5-3.5-13 - "Unit"
- Section 6-2.5-3.5-14 - "Use tax rate"
- Section 6-2.5-3.5-15 - Monthly notice of the gasoline use tax rate
- Section 6-2.5-3.5-16 - Remittance of gasoline use tax to the department
- Section 6-2.5-3.5-17 - Permit to receive gasoline without paying the gasoline use tax
- Section 6-2.5-3.5-18 - Bond associated with a permit
- Section 6-2.5-3.5-19 - Collection of gasoline use tax
- Section 6-2.5-3.5-20 - Remittance of gasoline use tax; reporting
- Section 6-2.5-3.5-21 - [Effective Until 7/1/2024] Invoicing; sales to exempt purchasers
- Section 6-2.5-3.5-21 - [Effective 7/1/2024] Invoicing; sales to exempt purchasers
- Section 6-2.5-3.5-22 - Purchases or shipments of gasoline to or from locations outside Indiana
- Section 6-2.5-3.5-23 - Consequences for failure to pay and failure to file
- Section 6-2.5-3.5-24 - Display of price
- Section 6-2.5-3.5-25 - Exempt transactions; refunds; procedures
- Section 6-2.5-3.5-26 - Relation to the state gross retail tax; exemptions