Sec. 11. If: (1) a person purchases services or items other than tangible personal property in a retail transaction subject to tax under this article; (2) the person does not remit the full amount of gross retail tax on the transaction; and (3) the transaction is not exempt from tax under this article; the person is liable for the gross retail tax not collected. Any tax due under this section shall be reported and remitted in the same manner as prescribed by the department for the use tax under this chapter. IC 6-2.5-3.5 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 Collection of Use Tax on Gasoline 6-2.5-3.5-1 "Distributor" 6-2.5-3.5-2 Repealed 6-2.5-3.5-3 "Federal gasoline tax" 6-2.5-3.5-4 "Gasoline" 6-2.5-3.5-5 "Indiana gasoline tax" 6-2.5-3.5-6 "Metered pump" 6-2.5-3.5-7 Repealed 6-2.5-3.5-8 "Purchase or shipment" 6-2.5-3.5-9 "Qualified distributor" 6-2.5-3.5-10 "Refiner" 6-2.5-3.5-11 "Terminal operator" 6-2.5-3.5-12 "Total price per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 6-2.5-3.5-20 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 6-2.5-3.5-27 Liability for unpaid gasoline use tax
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