Note: This version of section effective until 1-1-2026. See also following version of this section, effective 1-1-2026. Sec. 20. (a) Each refiner or terminal operator and each qualified distributor that is required to remit gasoline use tax under this chapter shall remit the tax due to the department semimonthly, through the department's online tax filing system, according to the following schedule: (1) On or before the tenth day of each month for gasoline sold after the fifteenth day and before the end of the preceding month. (2) On or before the twenty-fifth day of each month for gasoline sold after the end of the preceding month and before the sixteenth day of the month in which the gasoline was sold. (b) Before the end of each month, each refiner or terminal operator and each qualified distributor shall file an electronic report covering the taxes owed and the gallons of gasoline sold or shipped during the preceding month. The report must include the following: (1) The number of gallons of gasoline sold or shipped during the preceding month, identifying each purchaser or receiver as required by the department. (2) The amount of tax paid by each purchaser or recipient. (3) Any other information reasonably required by the department, including statistics to meet federal requirements. (c) The gasoline use tax collected under this chapter shall be deposited in the same manner as state gross retail and use taxes are required to be deposited under IC 6-2.5-10-1 . IC 6-2.5-3.5-20 Remittance of gasoline use tax; reporting Note: This version of section effective 1-1-2026. See also preceding version of this section, effective until 1-1-2026. Sec. 20. (a) Each refiner or terminal operator and each qualified distributor that is required to remit gasoline use tax under this chapter shall, not later than twenty (20) days after the end of each month: (1) file an electronic return for that month in a form prescribed by the department through the department's online tax filing system; and (2) remit the tax due to the department for that month. The department may require the reporting of any information reasonably necessary to determine the amount of gasoline use tax due under this chapter. (b) The gasoline use tax collected under this chapter shall be deposited in the same manner as state gross retail and use taxes are required to be deposited under IC 6-2.5-10-1 .
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