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  2. U.S. State Codes
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  4. Indiana
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  6. Title 6. Taxation
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  8. Article 2.5. State Gross Re...
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  10. Chapter 3.5. Collection of Use Tax on Gasoline


Chapter 3.5. Collection of Use Tax on Gasoline


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 Repealed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 Repealed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